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Doing business in Singapore for clients from Mauritius

Mauritius is itself a base for holding and fund structures, often aimed at Africa and India. For a Mauritian manager or group, Singapore is a complement on the Asian side and a place to compare.

A complement in Asia

A Mauritian fund manager may look at the variable capital company, of which there were 1,406 with 3,443 sub-funds at the end of 2025. A group may add an Asian holding company. Substance is the recurring test, and the book explains what Singapore requires. A Singapore company also keeps a register of controllers from the day of incorporation, which generally covers persons with an interest of more than 25 per cent of the shares or voting rights.

Tax treaty and trade agreements

Singapore and Mauritius have a comprehensive double taxation agreement. No free trade agreement between Singapore and Mauritius among the 29 agreements Singapore has in force was found, as checked in November 2026.

Below you will find the articles written for clients from Mauritius as they are published, followed by the sections of the book Singapore as an International Financial Centre. Your own lawyers advise you on the law of Mauritius.

Singapore as an International Financial Centre