We have made available a selection of legal resources that could be of interest. 

Tax Treaties are on their own page.

Acts, Treaties, Regulations etc.

We have made available a selection of legal resources that could be of interest. Tax Treaties are on their own page.
 

The resources are in the following order:

Insurance
Securities
Taxation
Tax Treaties
Financial Services Sector: General
Companies and Trusts
Citizenship and Residence

Click to download

Insurance

The Insurance Act 2005 (not yet proclaimed)  Summary- The Insurance Act 2005  The Insurance Act 1987  The Insurance Regulations 1988

Securities

The Securities Act 2005 (not yet proclaimed)  Summary- The Securities Act 2005  The Stock Exchange Act 1988  The Unit Trust Act 1989  The Approved Investment Institution Rules 1992  The Stock Exchange (Investment by Foreign Investors) Rules 1994

Taxation

The Income Tax Act 1995  The Income Tax (Foreign Tax Credit) Regulations 1996

Enabling Legislation for the Financial Services Sector

The Financial Services Development Act 2001(as amended by The Financial Services Development (Amendment) Act 2005 and The Finance Act 2005)  The Financial Services Development Act 2001  Financial Services Development (Amendment) Act 2005  Regulations made by the Minister under sections 20(5), 23(3), 24(2) and 45 of the Financial Services Development Act 2001  Financial Services Development (Amendment Of Schedules) Regulations 2001

Companies and Trust Legislation

The Companies Act 2001  The Protected Cell Companies Act 1999  The Protected Cell Companies Act 1999  Protected Cell Companies (Amendment of Schedule) Regulations 2005 The Trust Act 2001

Citizenship, Property and Residence Permits

Mauritius Citizenship Act

Non-Citizens Property Restriction Act Updated June 2007

Investment Promotion (Integrated Resort Scheme) Regulations 2002

Amended IRS Regulations (2005)

Business Facilitation Act

Real Estate Scheme (RES) Guidelines 2008