Find answers to common questions.
1. Why use Mauritius for international business?
Mauritius has developed an international business ecosystem supported by corporate, financial, legal, accounting and professional services.
It can be suitable for certain international investment, holding, trading and regional business structures, depending on the company's activities.
2. Can a Mauritius company hold shares in foreign companies?
Yes. A Mauritius company can potentially hold shares or other investments in companies located in other jurisdictions.
The structure should be reviewed from corporate, tax, regulatory and commercial perspectives.
3. Can a Mauritius company receive international income?
A Mauritius company may receive income from international activities, subject to the applicable corporate, tax, banking and reporting requirements.
The tax treatment depends on the nature and source of the income and the company's circumstances.
4. Can I establish a regional headquarters in Mauritius?
Mauritius can be considered as a regional base for businesses operating across multiple markets.
The appropriate structure depends on the company's activities, personnel, management, target countries and operational requirements.
5. Can a Mauritius company trade internationally?
Yes, subject to applicable laws, licences and regulatory requirements.
A company involved in international trading should consider its commercial flows, banking arrangements, customs requirements, tax position and substance.
6. Can a Mauritius company provide consultancy services internationally?
A Mauritius company can provide consultancy and professional services internationally, subject to the nature of the services and any applicable regulatory requirements.
The structure should reflect where the services are actually performed and where the company is managed.
7. What is economic substance?
Economic substance refers to the genuine business activities, management, resources and operations associated with a company and its activities.
The level of substance required depends on the structure, activities and applicable legal and tax rules.
8. Why is substance important for international companies?
Substance can be relevant when considering tax residence, international tax rules, regulatory requirements and the credibility of a corporate structure.
International companies should ensure that their structure reflects genuine commercial activities and complies with applicable requirements.
9. Can a Mauritius company invest in Africa?
Yes. Mauritius companies can potentially make investments in African businesses and projects, subject to the applicable laws and investment requirements.
Mauritius is also used by international investors for certain Africa-focused investment structures.
10. Can Baldo help establish an international business structure?
Yes. Baldo Corporate Services can assist with the corporate administration and structuring process and coordinate the incorporation and ongoing compliance requirements.
Where specialist legal or international tax advice is required, we recommend involving the appropriate qualified advisers.