Mauritius Authorised Company (“AC”) is a private company registered under the Companies Act 2001 and licensed by the Financial Services Commission (“FSC”). It conducts business principally outside Mauritius or with such category of persons as may be specified in the FSC Rules and in a currency other than the Mauritian rupee.
An Authorised Company is not considered as resident in Mauritius as its Place of Effective Management (“POEM”), is situated outside of Mauritius. The Authorised Company cannot benefit from the network of Double Taxation Avoidance Agreement in place with other countries.
Permissible activities that may be carried on by a Mauritius Authorised Company include:
- Passive Investment
- Non-financial consultancy
- IT Services
- Logistics and