Key Corporate Features of Mauritius Authorised Company
Updated time: Jul 28, 2020, 09:32 (UTC+07:00)
An Authorised Company (AC) is a tax exempt, flexible business entity that are regularly utilised for international investment holding, international property holding, international trade and international management and consultancy.
AC's are not resident for tax purposes and do not have access to Mauritius' tax treaty network. Beneficial ownership is disclosed to the authorities. The place of effective management must be outside of Mauritius; the activity of the company must be conducted principally outside of Mauritius and must be controlled by a majority of shareholders with beneficial interest who
| General | |
|---|---|
| Type of entity: | Authorised Company (AC) |
| Type of law: | Hybrid |
| Shelf company availability: | No |
| Our time to establish a new company: | 3-5 Days |
| Minimum government fees (excluding taxation): | US$350 to FSC and US$65 to ROC |
| Taxation on foreign income: | Nil |
| Double taxation treaty access: | No |
| Share capital or equivalent | |
| Standard currency: | US$ |
| Permitted currencies: | Any except Rs |
| Minimum paid up: | US$1 |
| Directors or Managers | |
| Minimum number: | 1 |
| Local required: | No |
| Publicly accessible records: | No |
| Location of meetings: | Outside of Mauritius |
| Members | |
| Minimum number: | 1 |
Publicly accessible records: | No |
| Location of meetings: | Outside of Mauritius |
| Company Secretary | |
| Required: | Optional |
| Local or qualified: | No |
| Accounts | |
| Requirement to prepare: | Yes |
| Audit requirements: | No |
| Requirement to file accounts: | Yes |
| Publicly accessible accounts: | No |
| Other | |
| Requirement to file annual return: | Yes |
| Change in domicile permitted: | Yes |
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