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
Singapore · Book
Singapore as an International Financial Centre — preface
Singapore · Origins
A Place on the Strait: Temasek, Singapura and the Maritime Trade of the Malay World
Singapore · Origins
The Strait of Malacca as a corridor of trade
Singapore · Origins
Temasek and Singapura in the fourteenth century: archaeology and chronicle
Singapore · Origins
Malacca, Johor and the Riau archipelago
Singapore · Origins
Portuguese, Dutch and British rivalry in the Straits
Singapore · Origins
What the pre-colonial port teaches about location and trust
Singapore · Origins
A Place on the Strait: Temasek, Singapura and the Maritime Trade of the Malay World: summary
Singapore · Origins
Raffles, the East India Company and the Free Port of 1819
Singapore · Origins
The East India Company and the China trade
Singapore · Origins
Stamford Raffles and William Farquhar
Singapore · Origins
The agreements with Sultan Hussein and the Temenggong
Singapore · Origins
The free-port principle: open to every flag
Singapore · Origins
Early growth and the first merchant community
Singapore · Origins
What 1819 means for the financial centre
Singapore · Origins
Raffles, the East India Company and the Free Port of 1819: summary
Singapore · Origins
The Treaties of 1824 and the Legal Foundations of British Singapore
Singapore · Origins
The Anglo-Dutch Treaty of 1824
Singapore · Origins
The Treaty of Friendship and Alliance of 1824
Singapore · Origins
The Straits Settlements and the Second Charter of Justice
Singapore · Origins
The reception of English law
Singapore · Origins
Land, title and the security of property
Singapore · Origins
Practical consequences for today’s practitioner
Singapore · Origins