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Mauritius Limited Partnership Act due to come into force

November 2011 Craig T. Fulton

In a significant step forward for Mauritius’ financial services industry, the long-anticipated Limited Partnership Act (“LPA”) is expected to come into force before the end of 2011.

Mauritius has become a central hub for foreign direct investment into India and Africa due to its network of double taxation avoidance agreements (“DTAAs”) and investment protection and promotion agreements (“IPPAs”) with various African countries.

However, while investors have been able to form Global Business Companies for foreign direct investment, the more rigid structure of companies means they are not always as perfectly suited for these investment projects.

Limited partnerships are more flexible than companies, and are therefore significantly more attractive to investment vehicles such as private equity funds and joint ventures.


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Mauritius Limited Partnership Act due to come into force


Craig T. Fulton

Cayman Islands   +1 345 814 7372


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