Mauritius benefits of start you company here:

Among the benefits that are specifically enjoyed are the following:

Mauritius BCGs do not require a minimum capital.
Registered, preferred, redeemable, and fractional shares are allowed.
Shares may be issued with or without par value
Mauritius offshore companies required only one director and one shareholder
These companies are not required to file annual accounts
They can preserve confidentiality through nominee directors and shareholders
These companies are exempt from stamp duty, land transfer tax, and capital gains tax.

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