Global Business License (GBL)

The GBL is resident for tax purposes in Mauritius and can thus avail itself of the benefits of the double taxation treaties signed by Mauritius. The GBL may conduct business in Mauritius provided that the majority of its transactions are done outside of Mauritius. For example: A GBL license can be used for investment holding, international trade, consultancy activities &, etc.

Investment Holding

Investment holding structures, being one of the most popular vehicles set up through the Mauritian Financial Centre and duly licensed by the Financial Services Commission, allows corporate, institutional and individual clients to hold their investment through the Premier Investment hub in Africa.

A very stable environment, strong regulatory framework, free repatriation of capital, competitive tax rates, access to a wide treaty network, investment promotion and protection agreements, are factors that provide the ideal platform for cross-border investments.

International Trade

An Authorised Company or a Global Business License company can be set up to carry out any legal global business activities or such financial business activities as may be approved by the Mauritian Regulator, Financial Services Commission (FSC).

An Authorised Company is treated as a non-resident for tax purposes in Mauritius and must have its place of effective management outside Mauritius. It is often used for international trading activities, where treaty benefits are not required.

Consultancy

The global business sector provides an interesting platform through which clients can carry out their International consultancy activities. A strong regulatory and banking framework coupled with the ability to move funds make it a serious option for clients looking at a jurisdiction where ease of doing business is prevalent. An Authorised Company or a Global Business License company is often used for international consultancy activities, where treaty benefits are not required. It is treated as a non- resident for tax purposes in Mauritius and must have its place of effective management outside Mauritius.