Resumen de Mauritius: : A jurisdiction of substance

• The article focuses on the introduction of requirements for new substance for global business companies that operate from Mauritius, which is a part of a strategy to increase the country's financial services and input to the gross domestic product (GDP). Topics include the Financial Services Commission (FSC)'s role in considering if a company is to be managed and controlled in Mauritius, substance management and control regulations, and guidelines issued by the FSC for professional directors