The Authorised Company is there for any activity, provided however that the ultimate purpose of the company is to make an investment or provide a product or a service outside Mauritius. Moreover, it cannot engage into any banking, financial and fiduciary services and trusteeship business.
This type of company is in line with more traditional offshore companies such as those found in the Seychelles or the BVI. It does not require local directors. As such, it is also not tax resident in Mauritius and cannot make use of tax treaties.
This company is subject to 0% tax in Mauritius.
This type of company has a registered office in Mauritius, and must submit an (unaudited) financial summary within 6 months of financial year end. And even though no tax is payable in Mauritius, i still needs to file a tax return with the authorities.