Investment Funds 2025

MAURITIUS

Comoros

Madagascar

Mauritius

Law and Practice Contributed by: Bhavna Ramsurun, Pinki Mahata, Lorna Senivassen and Shreya Mungur BLC Robert & Associates

Réunion (Fr.)

Contents 1. Market Overview p.376 1.1 State of the Market p.376 2. Alternative Investment Funds p.377

2.1 Fund Formation p.377 2.2 Fund Investment p.380

2.3 Regulatory Environment p.381 2.4 Operational Requirements p.385

2.5 Fund Finance p.387 2.6 Tax Regime p.387 3. Retail Funds p.389 3.1 Fund Formation p.389 3.2 Fund Investment p.391

3.3 Regulatory Environment p.391 3.4 Operational Requirements p.393

3.5 Fund Finance p.395 3.6 Tax Regime p.395 4. Legal, Regulatory or Tax Changes p.395 4.1 Recent Developments and Proposals for Reform p.395

373 CHAMBERS.COM

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