Mauritius

A global business (GB) company in Mauritius is an entity which proposes to conduct business activities outside Mauritius. It is regulated by the Financial Services Commission.

A GBC1 (offshore company) requires a minimum of 1 shareholder and 2 directors, while a GBC2 (international company) requires a minimum of 1 shareholder and 1 director, to be set up.

The corporate tax in Mauritius is 15%. However, GBC1 (offshore) companies are entitled to a foreign tax credit, bringing their maximum effective tax rate down to 3%.

No. A patent which has been granted in Mauritius cannot be enforced in another country and hence it is effective only in the Republic of Mauritius.

The Patent Cooperation Treaty (PCT) provides a forum where an inventor can look out for protection of his rights in various countries.

A name or a designation which identifies and distinguishes an enterprise is known as a trade name.

According to the Mauritian context, a collective mark is defined as “any visible sign designated as such in the application for registration and is capable of distinguishing the origin or any other common characteristics, including the quality of goods and services, of different enterprises which use the sign under the control of the registered owner of the collective mark”.

Yes. Under the Mauritian law, a computer program can be protected as a copyright since it is considered as a forming part of the literary work under the Berne Convention.

The Intellectual Property Development Plan (IPDP) is assisted by the World Intellectual Property Organization (WIPO), and seeks to ensure that the organizations involved in IP enforcement, including the potential users as well as generators of IP, have the technical capacity and know-how to use IP as a tool to promote research, innovation, investment and economic growth.