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Index Pg 3
Mauritius as a platform for global investment
Global Business sector
Global Business companies
Mauritius: An International Financial Centre
Incorporation of a GBC1
Occupation and Residence Permits
Double Taxation Avoidance Treaties Map
2nd edition: February 2009
While due care has been taken in the preparation of this brochure, HSBC Bank (Mauritius) Ltd and Kemp Chatteris Deloitte do not accept responsibility for any loss suffered by any person or entity relying on the information contained in this brochure or arising from any shortcoming, defect or inaccuracy through inadvertence or otherwise. The contents are based on legislation prevailing at the time of publication and are subject to change. Readers are strongly recommended to consult their tax and legal advisers before taking any action based on this information. The contents of this brochure are made available for information purposes only and on the understanding that HSBC Bank (Mauritius) Ltd and Kemp Chatteris Deloitte are not providing professional advice. A copy is available on www.hsbc.co.mu
This guide is a publication of HSBC Bank (Mauritius) Ltd and Kemp Chatteris Deloitte. All rights reserved. Reproduction in whole or in part without the permission of HSBC and Deloitte is strictly prohibited.
Mauritius: A Guide to Global Business
as a jurisdiction of sound repute with a business-friendly regulatory framework. which consist of a pool of highly qualified professionals. As IFCs continue to play a major role in promoting cross-border financial services and structuring worldwide investments. Meetarbhan Chief Executive Financial Services Commission . which it licenses. to ensure that Mauritian companies conducting business outside Mauritius adhere to international norms. In the global business sector. products and services available in Mauritius. The new Financial Services Act adopted in July 2007 ushers in a new simplified regulatory regime which distinguishes between Mauritian companies conducting business in Mauritius and those conducting business outside Mauritius. They are also encouraged to have research and other support services in Mauritius. The Mauritian IFC has enabled our service providers. has adopted a business-friendly approach to regulation. and we make sure that our regulatory policies and practices do promote such development. as an integrated regulator for non-banking financial services and global business. Category 1 Global Business Companies are managed and controlled in Mauritius and are required to have “substance” here. the legal and regulatory frameworks and the good repute of our IFC. Companies whose ultimate purpose is to provide a service or to make an investment abroad may opt for the global business licence. continue to be a platform for doing business with the rest of the world. The attractiveness of Mauritius today goes beyond tax planning considerations and rests on the quality of services. This edition will provide investors and their advisers updated information on the range of vehicles. the Commission relies on Management Companies. The Commission’s statutory functions include promoting the development of the financial services sector. Mauritius will. to acquire relevant expertise to service international business structured through competitive and quality jurisdictions. In the 90’s the country decided to set up an International Financial Centre which would be to the services sector what the EPZ’s were for the manufacturing sector. Mauritius set up in the 1970’s one of the world’s first Export Processing Zones (EPZs). Investment vehicles ranging from investment holdings to major collective schemes have been set up and administered in the country. The Commission enforces norms prescribed by international standard-setters and ensures that business is conducted in accordance with international best practices. J.Foreword I welcome this revised edition of the HSBC/Deloitte Guide and the renewed commitment to promoting the Mauritian International Financial Centre (IFC).N. The Financial Services Commission. Mauritius has since attracted a number of international businesses investing across the globe.
The country has embarked upon a new reform program underpinned by an open economic philosophy.Mauritius as a platform for Global Investment Mauritius is a strategic Global Business centre situated in the Indian Ocean region. There are many other reasons to invest through Mauritius: • Ranked 1st in the 2008 Ibrahim Index of African Governance • Ranked 1st Small Island Developing State on the Ease of Doing Business 2009 index by the World Bank (1st in Sub-Saharan Africa and 24th globally) • Favourable time zone (GMT+4) • Attractive fiscal policies • 34 active Double Taxation Avoidance Treaties (DTAs) • No exchange controls • An efficient banking system • A stock exchange opened to foreign investors • Reliable and modern infrastructure • New Open Air Access policies • Efficient telecommunications system (connected to SAFE fibre optic network) • Availability of qualified labour force • Occupation / residence permits granted in three days • Integrated Resort Scheme (which allows foreigners to acquire property in Mauritius) 3 . coupled with good governance and a wide range of incentives to boost investment. It is one of the most open and financially sound economies in sub-Saharan Africa. and the success of its economy is largely a result of its political and socio-economic stability. Mauritius is located between Asia and Africa. the Financial Action Task Force (FATF) and the World Bank (WB). Middle East and Asia. The country’s adoption of international best business practices and sustainable development policies has been acknowledged by international agencies such as the Organisation for Economic Cooperation and Development (OECD). The objective is to boost its appeal to international investors and make Mauritius the financial hub of the African region and an ideal springboard for investment and doing business in Africa. Mauritius is recognised as being an excellent place for doing business.
Mauritius enables corporate and commercial clients to access the benefits of its DTAs for investment purposes. With its specialist Global Business legislation. Mauritius is an effective offshore jurisdiction. building on its 34 DTAs. . some of which have been in existence since 1980. at the same time. is attracting private clients to manage their finances outside the European Union. and. including 641 funds. By December 2008.Global Business Sector The Global Business sector was established in 1992 to attract foreign investment to a wide range of banking and non-banking activities. there were 33.580 Global Business vehicles established in Mauritius.
Protected Cell Company or an investment holding company. A GBC1 can be structured as a Collective Investment Scheme. interest and royalties paid • No capital gains tax • No stamp duty on registration of GBC1 documents • Free repatriation of profits. capital and interest • No estate duty.GBC1 and GBC2. A Trust can also qualify for a GBC1 licence. In addition to the benefits available to a GBC1 from the expanding network of DTAs. of Category 2 Global Business Companies (Cumulative) No. wealth or gift tax • Protection of assets Evolution of Global Business Companies 25.000 5. Global Fund.Global Business Companies Global Business Companies (GBCs) offer investors an efficient vehicle for tax structuring and planning.000 0 Dec 06 Dec 07 Dec 08 No.000 10. a GBC1 also offers investors the following advantages: • Low tax rate • Generous tax credits • No withholding tax on dividends. inheritance. There are two types of GBCs based on the category of licence .000 15. of Category 1 Global Business Companies (Cumulative) 5 .000 20.
treasury management and such other financial business activities as may be specified by the Financial Services Commission (FSC). factoring. directorship services. financial services. pension scheme management. However. occupational pension schemes. registrar and transfer agencies. It is completely exempt from paying taxes in Mauritius. royalties. Business activities must be conducted in currencies other than the Mauritian rupee (MUR). the non-banking financial activities regulator. A GBC1 is considered to be a tax resident in Mauritius and enjoys benefits under the extensive DTA network of Mauritius. custodian services (non-CIS). Companies that are engaged in invoicing. pension fund administration. credit finance. superannuation funds. distribution of financial products. interest and capital gains and when DTA benefits are needed. it is not tax resident in Mauritius and therefore cannot benefit from the DTA network. carrying out the business of holding or managing or otherwise dealing with a collective investment fund or scheme as a professional functionary. . Income is taxable at a maximum effective rate of 3%. nominee services.GBC 1 A GBC1 can carry out any business activity such as asset management. A GBC2 enjoys a flexible legal regime. marketing and international trading activities will often use a GBC2 structure. However. secretarial services or other services for corporations. GBC 2 A GBC2 can carry out most business activities but only with non-residents and in currencies other than the Mauritian rupee. A GBC2 can conduct any business activities other than the following: banking. retirement benefits schemes. providing of registered office facilities. a GBC1 cannot deal with Mauritian residents unless permission is obtained from the FSC. providing trusteeship services by way of business. A GBC1 is generally used when overseas income is predominantly in the form of dividends. leasing.
It permits the flexibility to divide the assets into various cells with the objective of protecting the assets of one cell against the failure of another cell. 7 . The essence of the concept is the separation of legal and beneficial ownership. for the trustees to hold and administer for and on behalf of specified beneficiaries. i. The settlor of the trust transfers property or assets to the trustees. Trusts Trusts are legal structures used for wealth management purposes.e.. the property is legally owned by the trustees but is held and administered for the benefit of the beneficiaries. A fund can either be a close-ended fund where the share capital is fixed or an open-ended fund where the share capital may be varied.Global Funds Global funds are licensed as a GBC1 and deal in the pooling of public funds to be invested collectively by fund and investment managers. Protected Cell Company A Protected Cell Company (PCC) enables a GBC1 to have one or more cells. as per the terms laid out in a trust deed.
. Furthermore. Examples include: Regional Headquaters Scheme Multinationals from China. It enables pooling of group risks. Under the Business Facilitation Act. marketing and sales promotion. Such employees are subject to a maximum of 15% income tax. specific tailoring of cover to meet the group’s needs and placing of external bulk cover to minimise premium payments which may be matched with group cash flows. India and Africa are setting up Regional Headquarter Companies (RHQs) in Mauritius to support group operations in Africa and Asia. procurement of raw materials and services. logistics services.Mauritius: An International Financial Centre Mauritius offers various business and financial planning opportunities within its Global Business framework. treasury and fund management. corporate finance. R&D services and product development. A Captive Insurance Company may be set up as a wholly owned or controlled subsidiary of an industrial or commercial group or even an association of related persons. A GBC1 may be used for this purpose. Captive Insurance Company Mauritius has a sound regulatory framework for insurance companies including Captive Insurance Companies which may also be established as protected cell companies. The RHQ may undertake a wide range of support activities for regional group companies such as administration. A Captive Insurance Company would normally be established as a GBC1 and also require an insurance licence from the FSC. Multinationals and even families may consider setting up a Captive Insurance Company in Mauritius to obtain cover for global risks and minimise costs at a time when it is becoming increasingly difficult to obtain cover in the commercial market and premium rates are on the rise. retention of reserves in the Captive Insurance Company enables the group to benefit from the resulting investment income. thereby limiting the local income tax liability to 3% on net income. a RHQ may start its activities rapidly and expatriate staff can obtain work and residence permits within 3 days. accounting and management support.
the Middle East and Africa. 9 . The service combines financial planning and sophisticated investment management with exposure to a wide asset class. as well as. and further enjoy the pleasant climate and lifestyle on the island.Private Wealth Management Private Wealth Management services are being offered in Mauritius to high net worth individuals (HNWI’s) from Asia. This service is offered by some international banks operating in the country and professional advisors. Key benefits of HNWI’s using Mauritius are low taxes. the ability to acquire property in Mauritius under the Integrated Resort Scheme. absence of death and inheritance taxes. Under this scheme they can acquire local tax residency and citizenship.
A GBC2 is exempt from tax in Mauritius and cannot benefit from the DTAs. those awaiting ratification. . The countries with which Mauritius already has DTAs. As such.Tax Framework As at 31st December 2008 Mauritius has 34 Double Taxation Avoidance Treaties in force and is currently negotiating others. whichever is higher.East Kuwait Oman UAE Others Barbados Mozambique A: Available DTAs B: DTAs under ratification C: DTAs under negotiation B Vietnam Bangladesh Nigeria Malawi Zambia Qatar Russia C Portugal Greece Czech Republic Egypt Iran Canada Corporate Tax A GBC1 is liable to corporate tax at 15% but may claim a foreign tax credit in respect of the actual foreign tax suffered or 80% presumed foreign tax credit. a GBC1 has a maximum effective tax rate of 3%. and those still under negotiation are listed below. Type A Europe Belgium Croatia Cyprus France Germany Italy Luxembourg Sweden UK Asia China India Malaysia Nepal Pakistan Singapore Sri Lanka Thailand Africa Botswana Lesotho Madagascar Namibia Rwanda Senegal Seychelles South Africa Swaziland Tunisia Uganda Zimbabwe M.
a GBC1 must be centrally managed and controlled from Mauritius. 11 . The following conditions must be met to ensure control and management in Mauritius. The effective date for companies with a turnover of less than MUR 100 million is 1 July 2009. chaired and minuted in Mauritius. (2) All meetings of the Board of Directors shall be held. thereby attracting new business ventures. The resident directors shall be of appropriate calibre who can exercise independence of mind and judgement. All companies deriving gross income and exempt income exceeding MUR 30 million (approx. companies are required to submit APS statements and pay tax on a quarterly basis. Tax Residence Certificates (TRC’s) are issued by the Mauritius Revenue Authority and are renewable annually. (1) The company shall at all times have at least two directors resident in Mauritius. Personal Income Tax The earlier than planned implementation of a single corporate tax of 15% has bolstered the island’s reputation as a low-tax jurisdiction. Both individual and corporate tax at a uniform rate of 15% make Mauritius one of the lowest tax platforms across the world. (3) The company shall at all times keep all its accounting records at its registered office in Mauritius. This is effective from 1 July 2008 for companies with a turnover exceeding MUR 100 million. Tax Residency For tax residency purposes. (4) The company shall maintain at all times its principal bank account in Mauritius. Advance Payment System (APS) The Income Tax act has also been amended to provide for the operation of an Advance Payment System (APS). USD 1 million) have the legal obligation to file their annual tax returns and effect their tax payments electronically. Under APS.Annual Tax Returns The Income Tax Act has been amended to require companies to submit their annual tax returns within 6 months from the end of the month in which their accounting year ends. The amendment takes effect as from 1 July 2008 in respect of the year of assessment commencing 1 July 2008 and in respect of every subsequent year of assessment.
Most licensed Management Companies are part of a global network of international professional firms. These Management Companies employ a pool of experienced professionals such as chartered accountants.com Website www.mu/portal/site/ MOFSite www.mu www. there were 121 licensed Management Companies.gov. analyses and disseminates financial disclosures in respect of suspicious transactions Passport and Immigration Office Issues occupation permits and residence permits Mauritius Revenue Authority Administers tax policy.boimauritius.mu/portal/sites/ mra/index. trusteeship and accounting services among others.mu/portal/site/ passportSite www.gov.Enabling Bodies Government Entities Name of Institution Object and financial services other than banking Board of investment (BOI) Promotes and facilitates foreign direct investment Registrar of Companies (ROC) Enforces compliance of companies with the laws Bank of Mauritius (BOM) Licences. As at February 2009.gov.fscmauritius.htm www.fiumauritius. lawyers and chartered secretaries in order to provide the best services to clients. corporate and fund administration.mu/portal/site/ compdivsite http://bom. .org www. supervises and regulates the banking sector Financial Intelligence Unit (FIU) Receives.gov.intnet.org Financial Services Commission (FSC) Regulates and licenses global business Management Companies Management Companies are licensed by the FSC to provide professional services to Global Business Companies. These services include company incorporation. tax planning and structuring. collects and accounts for all revenues arising under the revenue laws Ministry of Finance Implements the country’s economic policies www.
GBCs will typically pay fees on an annual basis to their respective Management Companies for the provision of services such as company secretarial services. providing a resident agent and resident directors.Licence Fees The annual fees for GBCs are as follows: GBC GBC1 GBC2 FSC (Annual License) US$1500 US$235 ROC ( Annual Registration) Approx US$230* US$65 * Payable in Mauritian Rupees (MUR 6000) In addition to the above. These exclude the management and administrative service fees of the Management Companies. a processing fee of US$ 500 is payable to FSC when submitting an application for a GBC1 licence. a registered office. 13 .
Submit an application to reserve the Step 2: Name reservation proposed company name with the Registrar of Companies. Step 5: Submit applications for a Tax Resident Certificate and to open a bank account.Incorporation of a GBC1 A Step-by-Step Guide Appoint a Management Company to Step 1: Appoint a Management Company assist with incorporation. Submit application for a ax Residence T Certificate to the Mauritius Revenue Authority through the Financial Services Commission Step 6: Company can start its activities. Company can start its activities . application of a GBC1 Licence and ongoing compliance. Submit incorporation documents to the Step 3: Submit applications Registrar of Companies and application for a GBC1 Licence to the Financial Services Commission Certificate of Incorporation and Category 1 Licence will be issued Step 4: Obtain Certificate of Incorporation and Global Business Licence simultaneously by the Registrar of Companies and the Financial Services Commission Submit application to open a principal bank account.
the following documents should be submitted to the FSC: . . For individual shareholders.A recent (not more than three months old) original bank reference from a recognised banking institution which has known the corporate entity for at least the last 2 years. certified copy of passport. - Register of Directors.Documents Required 1) Business Activities A business plan for the proposed GBC1 will have to be submitted to the FSC. a GBC1 must have a minimum of 2 directors that have to be resident in Mauritius (i. which consists of 1 ordinary share of US$ 1 each. proof of residential address and an original bank reference. 2) Stated Capital Full details of the stated capital must be provided to the FSC. 4) Shareholders / Beneficial Owners For corporate shareholders. background information on the beneficial owners and a three year business forecast stating the level of investment. . if any. 3) Directors For the purpose of incorporation and tax residency. proof of residential address and an original bank reference. the FSC require a curriculum vitae. - Register of members indicating percentage shareholding. who habitually live in and are tax resident in Mauritius). The documents that the FSC would require for the directors include a curriculum vitae.All former trading names (if any) used during the last 7 years indicating the dates of the change of names (certificate of change of name to be provided). .Certified Copy of the Constitution (or Memorandum and Articles of Association) .Audited accounts/annual reports for the preceding two years. certified passport copy. A business plan normally includes details of the proposed global business activities. 15 .Certified copy of the Certificate of Incorporation.e. A GBC1 may be set up with a minimum stated capital of US$ 1.
it will normally take up to 5 days to incorporate a GBC1. auditor. 6) FSC Application Form The application form must be duly filled in and must include all relevant information such as details of beneficial owners. Shareholders and Secretary and a Constitution (if applicable) must also be filed with the ROC. 7) Other Statutory Documents All statutory documents such as Consent of Directors. legal advisers. 8) Fees The application must be accompanied by the respective annual and processing fees payable to the FSC and the ROC. balance sheet date. bankers. . registered office. It should be accompanied by a legal certificate. Once the necessary information/due diligence documents are sent to the authorities. directors.5) Source of Funds Relevant confirmation letters such as source of funds for investment will have to be filed with the FSC. etc.
a professional or a self-employed person may be eligible upon the following conditions: Investor The proposed business activity should generate an annual turnover exceeding MUR 3 million. • A retired person’s residence permit is issued for a period of three years. The annual income from the proposed business activity should exceed MUR 600. Local consultancy firms and management companies can help with the setting up of offices in Mauritius. In addition. A person will become eligible if he/she undertakes to transfer at least US$40.000 or equivalent in convertible currency annually to Mauritius. a retired non-citizen may apply for Permanent Residence status if he/she has transferred at least US$ 40. Residence permit for retired non-citizens • This permit allows an eligible retired non-citizen to reside in Mauritius.000. Professional Self-employed • It takes three days to obtain an occupation permit which is issued for a maximum period of three years. The basic monthly salary of a professional under a contract of employment should exceed MUR 30. Immigration law permits foreign nationals who have been resident in Mauritius for at least three years and who are drawing a salary of MUR 150. 17 .Occupation and Residence Permits Occupation Permits An occupation permit allows a foreigner to reside and work in Mauritius. An investor. • The dependents of an occupation permit holder may also apply for residence permits.000 per month (or more) to obtain permanent residency.000. the permanent resident can then purchase property on the island.000 a year to Mauritius. • After three years of residence in Mauritius. It is both a work and residence permit.
Cerné House.mu Kemp Chatteris Deloitte William Chung. 6/F HSBC Centre.hsbc.O.Our Contact Details HSBC Bank (Mauritius) Ltd The Managing Director.com www.mu www.com . La Chaussée. 3/F . Tax Partner P .deloitte-mu. 18 CyberCity.co. Ebene Mauritius Telephone: Facsimile: Email: Internet: (230) 403 8333 (230) 403 0999 global.business@hsbc. Port-Louis Mauritius Telephone: Facsimile: Email: Internet: (230) 203 8000 (230) 208 8002 KCD@deloitte-mu.co. .Box 322.
Financial Services Commission .Category 2 Global Business Company .Abbreviations CIS DTA FATF FSC GBC GBC1 GBC2 GMT MUR OECD PCC ROC TRC WB .Double Taxation Avoidance Treaty .Collective Investment Scheme .Global Business Company .Financial Action Task Force .Category 1 Global Business Company .Protected Cell Company - Registrar of Companies - Tax Residence Certificate .Greenwich Meridian Time - Mauritian Rupee .Organisation for Economic Cooperation and Development .World Bank .
Funds transfers and remittances As a member of the HSBC Group. HSBC Bank (Mauritius) Limited. HSBC is able to offer many of its global customers more sophisticated financial products and structures that benefit from the extensive range of international double taxation avoidance treaties that Mauritius has negotiated. Products and services Multicurrency deposits Islamic banking HSBC Bank (Mauritius) offers Call and Fixed Term deposit accounts in most major convertible currencies. we offer Amanah Current accounts as well as Amanah Term Investment accounts. spot and forward exchange basis Access to international derivatives markets. Under the international HSBC Amanah umbrella. Amanah Term Investment represents a short to medium term investment solution for businesses to earn returns through a Murabaha contract.The HSBC Group in Mauritius Who we are One of the world’s largest banking and financial services organisations. HSBC is the first bank in Mauritius to launch Sharia-compliant banking services. operations. Through the new subsidiary. HSBC Bank (Mauritius) offers fast and efficient money transmission services worldwide. Our offshore banking capabilities were significantly enhanced with the opening of a new locally incorporated subsidiary. the HSBC Group has some 8. which facilitates the provision of quick and effective access to an expanding range of treasury products Services include: • • • Purchase and sale of most traded currencies on a same-day. and has grown to be the largest in Mauritius. which has one of the largest international networks of offices and correspondent banks linked by advanced technology.500 offices in 86 countries and territories serving more than 100 million customers worldwide. HSBC operates 11 full-service branches and an offshore banking unit. such as FX options. HSBC Bank (Mauritius) Limited HSBC was one of the first banks to set up an Offshore Banking Unit in Mauritius in 1991. currency swaps and customised structures Foreign exchange advice and daily foreign exchange updates and market information . Its services are particularly well suited to meet the needs of institutional funds and Global Business Companies set up in Mauritius to make investments and payments overseas Foreign exchange and treasury HSBC Bank (Mauritius) has access to one of the world’s largest treasury . HSBC Global Markets. In Mauritius. which for many years has played a leading role in facilitating cross-border investment activity.
The solutions accessible via HSBCnet are continually expanding and presently include a range of firstname.lastname@example.org www. HSBC Bank (Mauritius) offers a comprehensive range of trade finance services and facilities including: • • • • • Documentary Letters of Credit including standby. cash management. Corporate banking A wide range of multi-currency corporate lending facilities that include short to medium term financing (loans and overdrafts). HSBC Bank (Mauritius) is the leading cash Custodian to offshore funds domiciled in Mauritius. HSBC is also custodian to the large majority of foreign investments made on the Mauritius stock exchange. transfers and trade services. cash custody and clearing services. structured cross border and syndicated loans. negotiating and confirming) Inward and outward bills for collection Pre and post shipment export and import financing Bills discounting Contract bonding and guarantees Trade finance services Cash custody services HSBC Bank (Mauritius) offers both local and regional securities. advising.E-banking HSBC Bank (Mauritius) offers its corporate customers the HSBC Group’s international in-house electronic banking system.co. project finance. Contact details The Managing Director HSBC Bank (Mauritius) Limited 6/F. transferable and back-to back letters of credit (issuance. payments. asset backed funding.mu/1/2/offshore Factsheet March 2010 . Ebene Mauritius Telephone: Facsimile: Email: Internet: (230) 403 8333 (230) 403 0999 global.hsbc. HSBC Centre 18 CyberCity. which enables online access to bank accounts maintained in Mauritius and at offices throughout the world. statement. HSBCnet.
mu Appleby Management (Mauritius) Ltd Tel: (230) 203 4300 Fax: (230) 210 8792 Email: email@example.com .mu Beresford Trust & Corporate Services Limited Tel: (230) 466 9171 Fax: (230) 466 0132 Email: info@beresford.Management Companies AAA Global Services Ltd Tel: (230) 454 3200 Fax: (230) 454 3202 Email: firstname.lastname@example.org BIT Management Services Ltd Tel: (230) 466 0559/0659 Fax: (230) 466 0533 Email: email@example.com Affinity Worldwide Ltd Tel: (230) 465 3435 Fax: (230) 465 3435 Email: firstname.lastname@example.org ABC Global Management Services Ltd Tel: (230) 217 8890/8891 Fax: (230) 217 8892 Email: email@example.com Belvedere Management Limited Tel: (230) 466 9700 /9701 Fax: (230) 466 9702 Email: firstname.lastname@example.org Apex Fund Services (Mauritius) Ltd Tel: (230) 466 8000 Fax: (230) 465 9600 Email: email@example.com AAMIL Ltd Tel: (230) 210 1000 Fax: (230) 210 2000 Email: firstname.lastname@example.org Anex Management Services Limited Tel: (230) 212 0202 Fax: (230) 212 9473 Email: email@example.com AXIS Fiduciary Ltd Tel: (230) 213 1111 Fax: (230) 213 3333 Email: firstname.lastname@example.org AMAS Trust (Mauritius) Limited Tel: (230) 208 7575 Fax: (230) 208 7574 Email: email@example.com Bhumishq Financial Services Ltd Tel: (230) 467 6000 / 465 1001 Fax: (230) 467 1717 / 465 7007 Email: firstname.lastname@example.org Beresford Pension Trust Limited Email: email@example.com Alliance Trust Co.mu Anderson Ross Consulting Limited Tel: (230) 467 0600 Fax: (230) 467 0850 Email: firstname.lastname@example.org Associated Consultants Ltd Tel: (230) 211 3664/3017 Fax: (230) 211 3016 Email: acl@bow. (Mauritius) Limited Tel: (230) 466 7070 Fax: (230) 465 0077 Email: email@example.com Businessconsult Tel: (230) 211 6535/6716/7484 Fax: (230) 211 6964 Email: firstname.lastname@example.org Appavoo International Ltd Tel: (230) 203 3900 Fax: (230) 211 5123 Email: email@example.com Abax Corporate Services Ltd Tel: (230) 207 1000 Fax: (230) 208 7949 Email: abacus@abaxservices.
org COPEX Management Services Limited Tel: (230) 213 4000 Fax: (230) 213 4001 Email: cms@copex-group.BYB Offshore Companies Management Ltd Tel: (230) 211 2922 / 208 8324 Fax: (230) 208 2146 Email: firstname.lastname@example.org Codan (Mauritius) Limited Tel: (230) 464 9090 Fax: (230) 464 9092 Email: email@example.com CITCO (Mauritius) Limited Tel: (230) 210 2035 Fax: (230) 211 7889 Email: firstname.lastname@example.org Equity Trust (Mauritius) Limited Tel: (230) 216 4888 Fax: (230) 216 4889 Email: email@example.com@globefin.com GenPro Consulting (Mauritius) Inc.equitytrust.mu Frontière Finance Ltd Tel: (230) 211 1395/6 Fax: (230) 211 1294 Email: firstname.lastname@example.org First Island Trust Company Ltd Tel: (230) 211 6636/6242 Fax: (230) 211 7489 Email: email@example.com CK (Corporate Services) Tel: (230) 212 2215/6412 Fax: (230) 208 2986 Email: firstname.lastname@example.org@db.com DTOS LTD Tel: (230) 203 2020 Fax: (230) 212 6149 Email: info@dtos-mu. Tel: (230) 403 0800 Fax: (230) 403 0801 Email: email@example.com Globefin Management Services Ltd Tel: (230) 213 1913 Fax: (230) 208 6258 Email: roshan.mu FWM International Limited Tel: (230) 211 3326 Fax: (230) 211 3327 Email: firstname.lastname@example.org Centurion Management (Mauritius) Ltd Tel: (230) 213 9393 Fax: (230) 213 9394 Email: Mauritius@centuriontrust.com Dale International Trust Company Limited Tel: (230) 217 1300 Fax: (230) 217 1305 Email: email@example.com .com Fideco Global Business Services Ltd Tel: (230) 210 3386/1867 Fax: (230) 210 5922 Email: firstname.lastname@example.org GIPI Trustees Limited Tel: (230) 212 6448 Fax: (230) 212 5063 Email: email@example.com CKLB International Management Ltd Tel: (230) 216 8800 Fax: (230) 216 9800 Email: firstname.lastname@example.org Consilex Ltd Tel: (230) 208 1888 Fax: (230) 208 1889 Email: email@example.com Deutsche International Trust Corporation (Mauritius) Limited Tel: (230) 202 7878 / 211 9126 Fax: (230) 202 7898 Email: dbml.mu Clariden Leu Trust (Mauritius) Limited Tel: (230) 208 1692 Fax: (230) 208 1693 Email: firstname.lastname@example.org Curatus Trust Company (Mauritius) Limited Tel: (230) 211 5797 / 213 1671 Fax: (230) 213 1491 Email: email@example.com Corporate & Chancery Group Ltd Tel: (230) 210 3187 Fax: (230) 210 1109 Email: chancery@intnet.
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mu SCI Essell Offshore Services Tel: (230) 210 8588 Fax: (230) 216 8590 Email: firstname.lastname@example.org Orangefield Trust (Mauritius) Limited Tel: (230) 210 7275 Fax: (230) 210 7285 Email: email@example.com Multiconsult Fund Services Ltd Tel: (230)202 3000 Fax: (230)212 5265 Email: firstname.lastname@example.org Morgan Walker Services (Mauritius) Limited Tel: (230) 210 0908 / 213 1652 Fax: (230) 210 8787 Email: email@example.com Offshore Incorporations (Mauritius) Limited Tel: (230) 210 3273 / 211 6242 Fax: (230) 211 7489 Email: OIML@intnet.mu NS Management Ltd Tel: (230) 212 6631 / 208 8602 Fax: (230) 211 2877 Email: firstname.lastname@example.org@primecapital.net OCRA (Mauritius) Limited Tel: (230) 211 5100 / 217 5100 Fax: (230) 217 5400 Email: email@example.com ML ADMINISTRATORS LTD Tel: (230) 292 9309 Fax: (230) 208 9171 Email: firstname.lastname@example.org Olexco Trust Company Limited Tel: (230) 210 7771 Fax: (230) 210 7771 Email: email@example.com Port Louis Management Services Ltd Tel: (230) 212 5150 / 211 4321 Fax: (230) 212 7375 Email: firstname.lastname@example.org Portcullis Trustnet (Mauritius) Ltd C/o DTOS Ltd Tel: (230) 203 2020 Fax: (230) 212 6149 Email: email@example.com Matco Limited Tel: (230) 213 8115/8116 Fax: (230) 213 6861 Email: bruno.Loita Management Services Limited Tel: (230) 208 9022 Fax: (230) 208 9033 Email: firstname.lastname@example.org .mu MauriTrust Consulting & Management Limited Tel: (230) 211 8881 Fax: (230) 212 6138 Email: email@example.com Minerva Fiduciary Services (Mauritius) Limited Tel: (230) 464 5100 Fax: (230) 467 3100 Email: firstname.lastname@example.org Multiconsult Ltd Tel: (230) 202 3000/3136 Fax: (230) 212 5265 Email: email@example.com London Global Business Solutions Ltd Tel: (230) 466 4848 Fax: (230) 466 3939 Email: firstname.lastname@example.org Mauritius International Trust Company Limited Tel: (230) 210 4000 / 211 3201 / 210 9889 Fax: (230) 211 7549 Email: email@example.com Schindlers Trust Mauritius Limited Tel: (230) 211 2206 Fax: (230) 211 2205 / 210 3154 Email: Mauritius@schindlers.mu PCL Legal Services (Mauritius) Ltd Tel: (230) 212 6913/6917 Fax: (230) 208 8351 Email: firstname.lastname@example.org Premier Financial Services Limited Tel: (230) 213 6703 Fax: (230) 213 6704 Email: email@example.com PrimeCapital Management Ltd Tel: (230) 213 5800 Fax: (230) 210 9800 Email: b.hardy@matcotrust.
com .com Vuna Capital Trustees (Mauritius) Ltd Tel: (230) 427 8343 / 427 8352 Fax: (230) 427 8256 Email: firstname.lastname@example.org SG Financial Services Limited Tel: (230) 208 8684 / 211 3350 Fax: (230) 211 1967 Email: email@example.com Strafin Global Services Ltd Tel: (230) 212 5115 Fax: (230) 213 2186 Email: firstname.lastname@example.org Standard Bank Trust Company (Mauritius) Limited Tel: (230) 202 4200 Fax: (230) 202 4210 Email: sbtm@standardbank.Management Companies Seamark Trust Company Limited Tel: (230) 212 8245 Fax: (230) 212 9945 Email: AITL@euroartsmedia.mu Trustlink International Limited Tel: (230) 210 9961 Fax: (230) 210 6749 Email: email@example.com Temple Corporate Services Tel: (230) 211 5744 Fax: (230) 208 1026 Email: firstname.lastname@example.org Sinews Global Ltd Tel: (230) 675 2587 Fax: (230) 675 2587 Email: email@example.com Worldwide Business Centre Limited Tel: (230) 213 4238 Fax: (230) 213 4237 Email: firstname.lastname@example.org Management Companies (Corporate Trustees) AAMIL Trustees Ltd Tel: (230) 210 1000 Fax: (230) 210 2000 Email: email@example.com Trident Trust Company (Mauritius) Ltd Tel: (230) 210 9770 Fax: (230) 210 1266 Email: firstname.lastname@example.org Turnstone Corporate (Mauritius) Limited Tel: (230) 467 4693 Fax: (230) 466 8440 Email: email@example.com SG Trust (Mauritius) Ltd Tel: (230) 403 0818 Fax: (230) 403 0819 Thibaut International Management Ltd Tel: (230) 425 6388 Fax: (230) 425 5271 Email: firstname.lastname@example.org Sovereign Trust (Mauritius) Limited Tel: (230) 403 0813 Fax: (230) 403 0814 Email: email@example.com Tri-Pro Administrators Ltd Tel: (230) 464 9088 Fax: (230) 467 8858 E-mail: firstname.lastname@example.org Anchorage International Trust Limited Tel: (230) 210 9000 Fax: (230) 210 9001 Email: Mauritius@mutrust.
com Southern Global Trust Company Ltd Tel: (230) 210 3187 Fax: (230) 210 1109 Email: email@example.com DTOS Trustees Ltd Tel: (230) 203 2020 Fax: (230) 212 6149 Email: firstname.lastname@example.org@key.com APG Trustee Corporation Tel: (230) 210 3187 Fax: (230) 210 1109 Email: email@example.com PMSL Trustees Ltd Tel: (230) 212 5150 / 211 4321 Fax: (230) 212 7375 Email: firstname.lastname@example.org .email@example.com Seamark Trust Company Limited Tel: (230) 212 8245 Fax: (230) 212 9945 Email: AITL@euroartsmedia.mu COPEX Trustees Limited Tel: (230) 213 4000 Fax: (230) 213 4001 Email: firstname.lastname@example.org Turnstone Trustees (Mauritius) Limited Tel: (230) 467 4693 Fax: (230) 466 8443 Email: tatiana.com CKLB INTERNATIONAL TRUSTEES LTD Tel: (230) 216 8800 Fax: (230) 216 9800 Email: email@example.com ITL TRUSTEES LTD Tel: (230) 403 0800 Fax: (230) 403 0801 Email: firstname.lastname@example.org CITCO Trustees (Mauritius) Limited Tel: (230) 210 2035 Fax: (230) 211 7889 Email: email@example.com IMM Trustees Ltd Tel: (230) 212 9800 Fax: (230) 212 9833/9803 Email: firstname.lastname@example.org IFS Trustees Tel: (230) 211 2000 Fax: (230) 211 1000 Email: email@example.com Multiconsult Trustees Ltd Tel: (230) 202 3000/3136 Fax: (230) 212 5265 Email: firstname.lastname@example.org Cititrust (Mauritius) Limited Tel: (230) 203 2020 Fax: (230) 212 6149 Email: email@example.com Lion Trust Company Ltd Tel: (230) 464 6603 Fax: (230) 464 6604 Email: office@liontrust. Ltd Tel: (230) 202 4747 Fax: (230) 202 4760 Email: services.mu The Meridian Trust Co.com Fairfield Trustees Ltd Tel: (230) 208 8684 / 211 3350 Fax: (230) 211 1967 Email: firstname.lastname@example.org Beresford Pension Trust Limited Email: email@example.com PSG Konsult Trustees Limited Tel: (230) 403 0800 Fax: (230) 403 0801 Email: firstname.lastname@example.org International Proximity Trustees Limited Tel: (230) 210 9000 Fax: (230) 210 9001 Email: Mauritius@mutrust.kfs@key.Appleby Trust (Mauritius) Limited Tel: (230) 203 4300 Fax: (230) 210 8792 Email: email@example.com The Oceanic Trust Co. Ltd Tel: (230) 202 4747 Fax: (230) 202 4760 Email: services.
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