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In Mauritius, funds are typically structured as investment companies, limited partnerships or
protected cell companies. Under the Securities Act 2005, funds operate as either open-ended or closed-end funds and are licensed according to their investment objectives and target investor profile.

A Mauritius fund can be self-managed by its board of directors or can appoint a CIS Manager in Mauritius or in a foreign jurisdiction, subject to the approval of the Financial Services

Both the Manager incorporated in Mauritius or the foreign Investment Manager must
demonstrate a proven track record in fund management to be authorised to act in Mauritius.