Mauritius: Types of Company
The general partnership in Mauritius is governed by the Code de Commerce and is known as the Societe 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 Mauritius' double tax treaties.