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Elias Neocleous & Co LLC | Cyprus, Mauritius | 21 Dec 2018

Amendments to Cyprus-Mauritius double tax treaty enter into force

The Cyprus Tax Department recently announced that the procedures for ratification of the protocol dated 23 October 2017 amending the Convention on the Avoidance of Double Taxation between Cyprus and Mauritius have been completed, and that the protocol entered into force on 2 May 2018. The protocol replaces the text of Article 27 of the convention with the text of the corresponding article of......
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Appleby | Mauritius | 2 Feb 2012

Limited Liability Partnerships Act comes into effect

The Mauritius Limited Partnerships Act recently came into effect and introduced a Mauritius legal entity, the limited partnership (LP). The LP structure has many advantages. LPs that have a legal personality are legal persons distinct from their members. This means that they can enter into contracts, own property and sue and be sued in their own names, making them more flexible than a company......
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Appleby | Mauritius | 1 Dec 2011

Recovery options against Mauritius-incorporated entities

The new Insolvency Act is intended to consolidate and modernise the legal framework for insolvency by updating and integrating it in into a modern and comprehensive regime covering both individual and corporate insolvency. The act states that a company is unable to pay its debts if it fails to comply with a statutory demand within a period of one month after the last date for compliance with......
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Appleby | Mauritius | 29 Sep 2011

Voluntary administration – directors prevail over shareholders

The Supreme Court of Mauritius recently delivered an interlocutory judgment on the appointment of an administrator under the Insolvency Act 2009. The judgment is the first on this issue and provides a precedent as to the approach that the Supreme Court is likely to adopt in the future in similar matters.
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