An Authorised Company (AC) is a key Mauritian corporate structure designed for international businesses that do not require tax residency status in Mauritius. Offering the same levels of confidentiality and operational flexibility as a GBC, it is a cost-effective and efficient vehicle tailored to global ventures.
- Non-tax resident status: Classified as non-resident for tax purposes in Mauritius and therefore exempt from Mauritian income tax.
- International scope: Well-suited for businesses where access to Mauritius’s tax treaty benefits is not essential.
- Cost efficiency & flexibility: Provides a streamlined alternative to a GBC while maintaining a strong level of corporate confidentiality and adaptability.
- Strategic advantage: An ideal choice for structures guided by the nature of activities and target markets rather than tax treaty considerations.
- Practical applications: Commonly established for—
- Investment holding (including Special Purpose Vehicles – SPVs)
- International trading and commercial activities
- Broader cross-border operations
