Mauritian Funds 101: Structures and Licences at a Glance

Mauritius has firmly established itself as a preferred jurisdiction for structuring investments into Africa, and offers a robust regulatory environment, tax-efficient structures, and strategic geographic positioning. The jurisdiction offers investors a mature legal environment and an array of corporate vehicles suited to diverse investment strategies and investor profiles. This article gives an overview of the […]

How Mauritius IFC is Adapting to Stay Competitive

Global finance is changing. For decades, Mauritius has positioned itself as a respected and resilient International Financial Centre (IFC), which has channelled billions in investment across Africa and Asia. But as global dynamics evolve, so too must the country’s positioning. The recently released Financial Services Strategy Report (2025–2030)[1] reflects this recognition. While it is candid […]

The Courtroom and the Chatbot: Food for thought on AI-generated misinformation

With the advent of large language models (‘LLMs’), the use of artificial intelligence (‘AI’) in the legal sector is becoming increasingly prevalent – from conducting legal research to drafting legal documents. In the past few months, a series of judgments from courts around the world has addressed the implications of lawyers’ reliance on AI-generated information […]

An AI Legislation for Mauritius: Fundamental Considerations

Mauritius Finance has published its latest quarterly magazine, showcasing a series of insightful thought leadership articles that explore the power of harnessing AI and blockchain and harnessing their potential for Mauritius as an IFC. The magazine highlights how these cutting-edge technologies can propel Mauritius into the digital age while strengthening its capacity for growth and […]

New FSC Guidelines on Regulatory Sandbox Licence

The Financial Services Commission (the ‘FSC’) has recently announced the setting up of FSC Finnovate, the new fintech innovation hub, a measure previously highlighted in the 2021/2022 budget speech. The principle behind it is to improve the competitiveness and to reinforce the position of Mauritius as a leader in fintech and artificial intelligence offerings in […]

Financial inclusion through fintech: how Mauritius can play an even greater role for Africa

This article was published in Mauritius Finance Magazine, 6th Edition. A PDF copy is available to download here. According to World Bank estimates, around 60% of adults in sub-Saharan Arica are unbanked. Lack of money, distance to the nearest financial institution and insufficient documentation are some of the major hurdles preventing these people from accessing banking services. […]

Finance Act 2023 Briefings

The team at Orison Legal comments on some of the changes brought by the Finance Act (Miscellaneous Provisions) 2023.

Finance Bill 2023 – An overview for businesses

On 07 July 2022, the Cabinet approved the introduction of the Finance (Miscellaneous Provisions) Bill 2023 into the National Assembly. The object of the Bill is to provide for the implementation of the measures announced in the Minister of Finance’s Budget Speech 2023-2024. The Bill will be debated and voted at the National Assembly in […]

The Mauritian solution to the US SEC saga around crypto exchanges

In June 2023, the U.S. Securities and Exchange Commission (SEC) filed charges against both Binance and Coinbase for operating as unregistered securities exchanges. Binance and Coinbase are two of the world’s largest crypto exchanges[1]. The SEC alleges that Coinbase traded at least 13 crypto assets that are securities and should have therefore been registered with […]