PROTECTED CELL COMPANY (PCC)

The Protected Cell Companies Act 1999 of Mauritius introduced a new structure – The Protected Cell Company. A Protected Cell Company (PCC) is a special corporate structure that authorises the lawful segregation of assets owned by each cell of the company. The PCC allows for more security and flexibility for international investment structuring.

A PCC may be incorporated in Mauritius as a Global business corporation ("GBC"). As stated above, foreign companies and existing Mauritian companies may also apply to be registered as a PCC. Further an existing company may be converted into a PCC.

The main characteristics of a PCC are as follows:

Segregation
of cellular assets
and liabilities

Access to Double
Taxation Avoidance
Agreements

No withholding taxes
on dividends, interest,
and royalty payments
from Mauritius

No foreign
exchange controls

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