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AUTHORISED COMPANIES
INTRO AND COURSE AGENDA
Intro (1:43)
Course Agenda (1:10)
WHAT IS AN AUTHORISED COMPANY?
What is an Authorised Company (3:41)
CONDITIONS TO BE ELIGIBLE FOR AN AUTHORISATION - INCORPORATION CONDITION
Conditions to be eligible for an Authorisation - Incorporation Condition (1:59)
CONDITIONS TO BE ELIGIBLE FOR AN AUTHORISATION - CONTROL CONDITION
Conditions to be eligible for an Authorisation - Control condition (3:28)
Conditions to be eligible for an Authorisation - Control condition Illustration 1 (2:47)
Conditions to be eligible for an Authorisation - Control condition Illustration 2 (2:02)
CONDITIONS TO BE ELIGIBLE FOR AN AUTHORISATION - BUSINESS CONDITION
Conditions to be eligible for an Authorisation - Business condition (8:26)
GENERAL RULES OF TAXATION
General Rules of Taxation (1:40)
WHEN IS A COMPANY TAX RESIDENT IN MAURITIUS?
When is a company tax resident in Mauritius? (1:12)
INCORPORATION TEST
Incorporation Test (2:25)
CENTRAL MANAGEMENT AND CONTROL
Central Management and Control (5:23)
SOURCES OF INCOME
Sources of Income (4:44)
FLOWCHART - APPLICATION OF TAX RESEDENCY RULE AND SOURCES OF INCOME TO AUTHORISED COMPANIES
Flowchart - Application of Tax Residency rule and Sources of Income to Authorised Companies (2:47)
Authorised Company - Illustration 3 (3:40)
Authorised Company - Illustration 4 (3:05)
CROSS BORDER IMPLICATIONS
Cross Border Implications (3:28)
END NOTE AND UPCOMING COURSES
End note and upcoming courses (1:52)
Flowchart - Application of Tax Residency rule and Sources of Income to Authorised Companies
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