Under the laws of Mauritius, an Authorised Company may be set up to carry out any legal global business as may be approved by the Financial Services Commission. The principal activity and place of effective management must be conducted outside Mauritius. Authorised Companies are exempt from the provisions of the Income Tax Act of Mauritius as they are classified as non-resident for Tax purposes and benefits as follows:

The Authorised Company Licence is a company whose business activities and control & management are outside of Mauritius. It also has its place of effective management outside Mauritius jurisdiction and is thus considered as a foreign company for tax purposes. This type of company does not have access to the Double Tax Avoidance Agreements network of Mauritius as they are not Tax resident.