The Limited Liability Partnership Act 2016 (the “Act”) has introduced limited liability partnerships (“LLPs”) in the laws of Mauritius. LLP integrates the basic features of both companies and partnerships. It is a suitable business vehicle that allows limited liability protection provided by the company structure and at the same time, it allows the partners to engage in management activity. The initiation of the LLP business structure in Mauritius promotes the country’s economic level and brings it in line with international best corporate practices.