Mauritius: Types of Company
In Mauritius, a general partnership is governed by the Code de Commerce and is known as a société en nom collectif. Partners may be individuals or companies. In a general partnership, a partner's liability is unlimited. Under the Code de Commerce Amendment Act 1985, general partnerships can acquire offshore status.
The Finance Act 1996 further improved the situation of offshore partnerships, allowing them the benefit of Mauritian double tax treaties.