Taxation of authorised companies

1. Course Agenda
1. What is an Authorised Company
1. Conditions to be eligible for an Authorisation - Incorporation Condition
1. Conditions to be eligible for an Authorisation - Control condition
2. Conditions to be eligible for an Authorisation - Control condition Illustration 1
3. Conditions to be eligible for an Authorisation - Control condition Illustration 2
1. Conditions to be eligible for an Authorisation - Business condition
1. General Rules of Taxation
1. When is a company tax resident in Mauritius
1. Incorporation Test
1. Central Management and Control
1. Sources of Income
1. Flowchart - Application of Tax Residency rule and Sources of Income to Authorised Companies
2. Authorised Company - Illustration 3
3. Authorised Company - Illustration 4
1. Cross Border Implications
1. End note and upcoming courses

Course curriculum