The Companies Act 2001 provides an important framework governing companies incorporated in Mauritius, including corporate administration, directors' duties and shareholder rights.
Commercial relationships are governed by applicable contractual principles, legislation and judicial interpretation.
The Mauritian court system provides procedures for resolving civil and commercial disputes. Alternative dispute-resolution mechanisms may also be available depending on the matter and relevant agreements.
The Financial Services Commission regulates various non-bank financial services and global business activities. Banking activities fall principally within the regulatory remit of the Bank of Mauritius.
The Trusts Act 2001 provides the principal statutory framework for trusts in Mauritius, subject to its provisions and other applicable laws.
For authoritative information, readers may consult the
Revised Laws of Mauritius, Financial Services Commission, Bank of Mauritius and Mauritius Revenue Authority.