Investment Adviser Licence

Investment Adviser Licence

The Mauritius Investment Adviser Licence is one of the three classes of ‘Securities or Capital Market Intermediary’ provided for by the Securities Act 2005 and regulated by the Financial Services Commission (FSC) Mauritius under the Securities (Licensing) Rules 2007.

Tyes of Investment Adviser licences

The FSC can issue three types of Investment Adviser Licence under the Securities Act 2005, as follows:

The holder is authorised to manage, under a mandate, portfolios of securities and give advice on securities transactions, other than corporate finance advisory, through printed materials or any other means. The holder is required to maintain a minimum unimpaired stated capital of MUR600,000 (approx. USD13,600), or its equivalent in foreign currency.

The holder is authorised to give advice on securities transactions, other than corporate finance advisory, through printed materials or any other means. The holder is required to maintain a minimum unimpaired stated capital of MUR500,000, or its equivalent in foreign currency.

The holder is authorised to provide corporate finance advisory services with respect to securities transactions through printed materials or any other means. Such services cover, amongst other things, compliance with the listing requirements of any security exchange, the raising of funds through the issue of securities, and arrangement or restructuring of a corporation, including takeovers and mergers and acquisitions. The holder is required to maintain a minimum unimpaired stated capital of MUR 1 million, or its equivalent in foreign currency. Investment Adviser (Corporate Finance Advisory)

Taxation

1

Tax resident in Mauritius

2

Corporate rate of 3% on all profits

3

Benefits from the Double Taxation Agreements

4

No capital gains tax

5

No withholding tax on payment of dividends, interests or royalties

6

Liable to corporate tax at the rate of 15 % but holders of investment adviser licence may benefit from a relief of 80% under the Partial Exemption Regime

Administrative Requirements

1

Managed and controlled in Mauritius

2

Accounting documents and accounts kept are available in Mauritius

3

The financial statements audited and required within 3 months of financial year end

4

The share register is kept in Mauritius

5

Two directors and a qualified secretary who are resident in Mauritius

6

Board meetings are chaired in Mauritius

7

To have adequate IT infrastructure to support its day to day operations as per FSC requirement

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