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GLOBAL BUSINESS COMPANY (”GBC”)

A GBC is a corporate structure incorporated in the Republic of Mauritius and licensed by the Financial Services Commission. Clients who want to benefit from the various Double Taxation Avoidance Agreements which Mauritius has entered with other jurisdictions, usually utilised this type of structure. This is because a GBC is considered as a Mauritian resident company for tax residence purposes. An entity licensed as a GBC may be used for structuring investments, hold intellectual property, Investment Advisor/Dealer/Broker, investment funds management, or any other non-banking financial services requiring other special licenses.


KEY FEATURES OF A GBC

  • Place of Effective Management and Control (”POEM”) should be in Mauritius.
  • Having a minimum level of expenditure, which is proportionate to its level of activities.
  • Can do business in Mauritius and outside Mauritius
  • Accounting records must be kept at the registered office of the Company in Mauritius.
  • Be administered at all times by a Management Company.
  • Must have at least 2 directors resident in Mauritius.
  • Bank accounts must be maintained in Mauritius.


MAIN USES OF A GBC

  • Asset Management
  • Investment Holding
  • Investment Funds
  • Investment Manager/Advisor/Dealer
  • Trading
  • Aircraft Financing and Leasing
  • Consultancy Services
  • Insurance
  • Logistics and/or Marketing
  • Operational Headquarters
  • Pension Funds
  • Shipping and Shipping Management
  • Non-Banking Financial Services
  • Family Office
  • Global Headquarters
  • Holding Intellectual Property Rights

 

AUTHORISED COMPANY

An Authorised Company is a company which conducts its business activities outside Mauritius and must have its place of effective management outside Mauritius. It is not allowed to conduct any kind of financial services activity. It is not tax resident in Mauritius and consequently does not benefit from the country’s network of Double Taxation Avoidance Agreements. An Authorised Company must at all times have a Registered Agent in Mauritius, which must be a Management Company. It must be owned and controlled by shareholders who are not citizens of Mauritius.

MAIN USES OF AN UTHORISED COMPANY

  • Management and Consultancy
  • Investment Holding
  • Special Purpose Vehicles
  • International Trade
  • E-Commerce
  • Property Holding
  • Marketing
  • IT Services
  • Logistics