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Capital: Port Louis
Population: 1,211,000 (est. 2003)
Languages: English/French (official), Creole, Hindi
Area: 2,030 sq. km (land area)
Currency: Mauritian rupee (MUR)
Fiscal year: 1 July - 30 June
Independence status: 12/03/1968 (from U.K.)

THE REPUBLIC OF MAURITIUS is a sub-tropical volcanic island situated in the Indian Ocean, approximately 2,400 kilometers off the Sourth East Coast of Africa and covers an area of 1,865 sq. kilometres. Its main territoiries are the main islands of Maruritius, Rodriguez Islands, The Carajos Shoals and the Agalega Islands. Mauritius gained its independence from Britain in 1968 and remains part of the Commonwealth of Nations. The island is socially and politically stable.

Legal System
The President is the Head of State and Commander in Chief. The Parliament is the legislative authority in Maruritius and is headed by the Prime Minister who is also the Head of the Government. Mauritius is one of the few countries with a hybrid legal system based on English and French law. The procedural law both in criminal and civil litigation is mainly English whilst the substantial law is mainly based on the French Napoleonic code. The Company Law is modeled on the English Law.

The monetary unit is the Mauritian Rupee (MUR) which is divided into 100 cents. The Rupee flucuates in its exchange and it stands at approximately USD1 to MUR19.72

The Financial Services Development Act 2001 requires that all information and documentation received by the Financial Services Commission and the Registry be kept secret and confidential and imposes a fine and imprisionment for failure to comply with this rule. Records of Global Business License Companies ("GBC2") are NOT available to the public.

Global Business License Company ("GBC2"), ex-International Company, is a company not carrying businesses with residents in Mauritius nor carrying on restricted businesses in Mauritius, is often used for trading and investment and are not resident for tax purposes and do not benefit from Double taxation treaties between Mauritius and other nations. All companies in Mauritius, whether resident or nonresident, are taxed only on their net profits earned in Mauritius. There are no capital gains taxes, and stocks and bonds in publicly traded companies and private companies can be sold tax-free.

Companies Act 2001 has made numbers of administration of the company. GBC2 is not subject to Mauritius taxes. Companies holding a Category 2 Global Business License are required to maintain financial statements to reflect their financial position with the Registered Agent but are not required to file accounts with the authorities.

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