Foreign law firms can establish a local office (branch office) for the purposes of providing legal services on foreign and international law, as well as establish a joint venture with a locally-owned law firm in order to provide advice or legal services on, or in relation to, Mauritian law. Foreign law firms can also fully own an entity licensed as a Global Legal Advisory Services under Section 77A of the Financial Services Act 2007 to provide legal services in relation to laws pertaining to global business, international arbitration, corporate laws, taxation law and foreign and international law.
"[...] 2. Interpretation
In this Act— [...]
“foreign law firm” means a corporate entity licensed or registered as a law firm in a foreign country and having a local office registered in accordance with section 10G;
“foreign lawyer” means an individual who is admitted to practise law in a foreign country and is registered in accordance with section 10L;
“Global Legal Advisory Services” means the activity referred to under section 77A(1) of the Financial Services Act;
“Global Legal Advisory Services licence” means a Global Legal Advisory Services licence issued under the Financial Services Act; [...]
“legal services” means—
(a) in relation to a law firm or joint law venture, any services which a law practitioner may lawfully provide under this Act; and
(b) in relation to a foreign law firm, services relating to foreign law or international law;[...]
“local office” means an office set up in Mauritius by a foreign law firm as a branch of its main office and registered in accordance with section 10G;
[...]
2A. Application of Act
This Act shall, subject to sections 10AA and 10B, not apply to the holder of a
Global Legal Advisory Services licence under the Financial Services Act.
[...]
3. Provision of legal services
(1) Subject to this Act, no person shall provide legal services unless—
(a) his name has been entered on the Roll as a barrister, an attorney or notary;
and
(b) he is a member—
(i) in the case of a barrister, of the Mauritius Bar Association;
(ii) in the case of an attorney, of the Mauritius Law Society; or
(iii) in the case of a notary, of the Association of Notaries; or
(c) he is a foreign lawyer duly registered in his home jurisdiction and practising as such in a law firm, foreign law firm or joint law venture.
(2) Nothing in this Act shall be deemed to prevent a legal consultant from giving legal advice, for a fee or other reward, to any other person.

4. Qualifications of law practitioners
(1) Any citizen of Mauritius may apply for admission to practise law in Mauritius under section 6 where he satisfies the requirements of subsection (2).
[...]
6. Application for admission
(1) Any person who wishes to be admitted to practise law in Mauritius shall make a written application addressed to the Chief Justice and lodged with the Registrar.
(2) An application under subsection (1) shall be accompanied by evidence such as to satisfy the Chief Justice that the applicant—
(a) is a citizen of Mauritius;
[...]
10C. Acts of law firm and its members
(1) Subject to subsection (2), a law firm—
(a) may perform any function that a law practitioner can lawfully perform; and
(b) shall do everything that a law practitioner is lawfully required to do.
(2) A law firm shall not perform any of the functions, under subsection (1), of a barrister, an attorney or a notary, unless the law firm comprises at least one member who is a barrister, an attorney or a notary, as the case may be.
[...]
10E. Shares in law firm
(1) (a) No person other than a law practitioner or a legal consultant shall hold shares in a law firm.
(b) No shares in a law firm may be held by a person as nominee for another person.
[...]
10G. Opening of local office by foreign law firm
(1) A corporate entity licensed or registered as a law firm in a foreign country may make a written application to the Attorney-General, in such form and manner as may be prescribed, for registration of a local office.
(2) The Attorney-General may, on receiving an application under subsection (1), cause the name of the firm to be entered in the Register where he is satisfied that— 
(a) it has given a written undertaking not to provide or put itself forward as providing advice or legal services on, or in relation to, Mauritian law;
(b) it is qualified, licensed or regulated as a firm in the home jurisdiction, the law of which it professes to practise;
(c) it has at least 2 lawyers in its office in Mauritius who are qualified under the law of the home jurisdiction to practise the law of that jurisdiction and have been registered pursuant to section 10K; and
(d) it has a physical establishment in Mauritius.
[...]
10H. Approval of joint law venture
(1) Subject to section 10J, the Attorney-General may, on written application made to him in such form and manner as may be prescribed, approve the setting up of a joint law venture by a foreign law firm and a law firm, on such terms and conditions as may be prescribed.[...]
(5) A law firm which is constituent of a joint law venture shall cease to provide legal services in foreign and international law.
[...]
10J. Practice of foreign law firm and joint law venture
(1) A foreign law firm shall not be a constituent of a joint law venture unless it gives notice of its intention to constitute a joint law venture to the Attorney-General and asks to be deregistered as a foreign law firm.
[...]
10K. Foreign lawyer
(1) A foreign lawyer may make a written application to the Attorney-General, in such form and manner as may be prescribed, for registration and the right to provide legal services within a law firm, foreign law firm or a joint law venture.[...]
(3) A foreign lawyer may only provide legal services in accordance with section 10M.
[...]

10M. Scope of practice of foreign lawyers
(1) A foreign lawyer may provide legal services—
(a) in relation to arbitration proceedings;
(b) in relation to proceedings before bodies other than Courts, being proceedings in which the body concerned is not required to apply the rules of evidence and in which knowledge of the law of a country other than Mauritius is essential;
(c) for conciliation, mediation and such other forms of consensual dispute resolution as may be prescribed; or 
(d) by tendering legal advice in relation to foreign law or international law.
(2) Notwithstanding subsection (1), a foreign lawyer may advise on the effect of a Mauritian law where—
(a) the giving of advice on Mauritian law is necessarily incidental to the practice of foreign law or international law; and
(b) the advice is expressly based on advice given on the Mauritian law by a law practitioner.[...]" (LAW PRACTITIONERS ACT No 55 of 1984 – 1 April 1985, as amended)
--------------------
"[...] 77A. Global Legal Advisory Services
(1) Subject to this section, an entity whose main activity is to provide legal services pertaining to global business, international arbitration, corporate law, taxation law and foreign and international law, shall apply to the Commission for a Global Legal Advisory Services licence. [...]
(4) For avoidance of doubt, this section shall not apply to a person authorised to provide legal services or give legal advice under the Law Practitioners Act. 
77B. Application for Global Legal Advisory Services licence
(1) An entity which is licensed or registered as a law firm in a foreign country may make a written application to the Commission, in such form and manner as may be prescribed, for a Global Legal Advisory Services licence.
(2) The Commission may, on an application made under subsection (1), grant a licence where it is satisfied that –
(a) the parent law firm is qualified, licensed or regulated as a firm entitled to practise law in its home jurisdiction;
(b) 2 foreign lawyers qualified in the foreign jurisdiction referred to in subsection (1) to practise the law of that jurisdiction are employed by or are part of the entity; and
(c) the applicant has a physical establishment in Mauritius. [...]" (FINANCIAL SERVICES ACT No. 14 of 2007 – 28 September 2007, as amended)
LAW PRACTITIONERS ACT No 55 of 1984 – 1 April 1985 Amended 30/11 (P2/12 – cio 3/9/12); 18/16 (cio 7/9/16); 2416 (P 60/16 – 3/1/17)
FINANCIAL SERVICES ACT No 14 of 2007 – 28 September 2007  Amended 38/11; 15/12 (P41/12 – cio 1/11/12); 27/12 (cio 22/12/12); 27/13 (cio 21/12/13); 9/15 (cio 14/5/15); 32/15 (cio 29/1/16); 18/16 (cio 7/9/16); GN 196/16 (cio 1/10/16); GN 241/16 (cio 15/11/16); 10/17 (cio 24/7/17); 11/17 – P53/17 (cio 15/1/18);11/18 (cio 1/10/18, 1/1/19); GN 34/19 (cio 30/11/18); 9/19 (cio 29/5/19); 21/18 – P7/19 (cio 1/3/19); 13/19 (cio 25/7/19; GN 3/2020 (cio 27/12/19); GN 63 of 2020 (cio 5/3/2020); 1/20 (cio 23/3/2020); 5/20 (cio 9/7/2020); 7/2020 (cio 7/8/2020); 15/2021 (cio 5/8/2021)
[<a href="https://www.lawsociety.mu/wp-content/uploads/2018/12/Law-Practitioners-ACT.pdf">Act</a>],[<a href="https://www.fscmauritius.org/media/84940/financial-services-act-2007pdf.pdf">Act</a>]