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	Mauritius Africa	British Virgin Islands Central America & Caribbean	Brazil Latin America
Overview	Mauritius is a stable jurisdiction with structured residency and corporate routes, often combined for international families and founders. Bordercase coordinates with licensed Mauritian partners.	The British Virgin Islands is a long-standing jurisdiction for BVI Business Companies used in international structures. Substance and reporting have tightened materially. Bordercase coordinates with licensed BVI partners.	Brazil is the largest Latin American economy with structured residency routes and growing remote-worker visa pathways. Bordercase coordinates with licensed Brazilian partners for filings.
Best for	Founders Banking Trust HNW English admin	Holding structures International funds English admin	Latin America hub Founders Families Digital nomads
Currency	MUR	USD	BRL
Language	English / French	English	Portuguese
Time zone	UTC+4	UTC-4	UTC-3
EU member	No	No	No
Schengen	No	No	No
Residency	Mauritius residency routes: Premium Visa - remote work Occupation Permit - investor / professional / self-employed Residence Permit by property purchase - within approved schemes Family routes	BVI presence options: Work permits - employer-sponsored Residency for HNW under specific programmes Limited tourist / business visit arrangements	Brazilian residency routes: Investor visa (VIPER / VITEM) - qualifying investment in a Brazilian business Digital nomad visa - remote workers Retirement visa - qualifying pension income Family reunification Employer-sponsored work permits
Company setup	GBC (Global Business Company) and Domestic Companies are the standard structures. Substance requirements following OECD reforms must be considered; the GBC framework has evolved materially.	BVI Business Companies (BVI BC) are the standard structure. Economic substance applies to relevant activities; UBO reporting is mandatory.	Ltda and SA are the standard structures. CNPJ registration, state registrations, and Receita Federal tax registration follow. The MEI regime suits micro-entrepreneurs.
Banking	Local banks support resident and corporate accounts; KYC and source-of-funds requirements are real. Bordercase coordinates banking introductions.	Banking access has tightened materially; EMIs are common supplements. Bordercase coordinates introductions for cross-border cases.	Residency unlocks personal and corporate banking. Pix has changed everyday payments; SWIFT for international flows still requires careful KYC.
Family	Family inclusion is supported. International schools are available in major regions.	Family inclusion follows the main route. International schools are limited.	Family reunification is supported on most routes. International schools (English, German, French, Japanese) are concentrated in São Paulo, Rio, and Brasília.
Risks	Risks Bordercase watches for in Mauritius: Substance reform impacts on Global Business Companies FATCA / CRS reporting on related accounts Mauritian residency vs physical-presence-based tax residence elsewhere Banking introductions vary by activity	Risks Bordercase watches for in the BVI: Economic substance reporting UBO disclosure and beneficial ownership reform Reputational handling around offshore structures	Risks Bordercase watches for in Brazil: Tax residency rules and worldwide-income reporting Real-estate restrictions in certain border regions Document apostille + Portuguese translation
Documents	Typical Mauritius documents: Passport Criminal record certificate Proof of income / investment Health insurance Accommodation evidence Marriage / birth certificates for family Apostille where required.	Typical BVI documents: Passport Source-of-funds evidence KYC for all UBOs Apostilled foreign documents	Typical Brazilian documents: Passport Apostilled foreign documents Proof of income or investment Photographs to specification Brazilian consular application abroad for most routes

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