The company may app ly to the Financial Services Commission for a a GBC1.
A Global Business Licence (GBL) is a tax resident company which benefits from the network of DTAAs which Mauritius has with various countries. Mauritius Global Business License (GBC 1) A Mauritius GBC-1 is a corporation registered through the Mauritius Registrar of Companies (ROC) and regulated by the Financial Services Commission (FSC) to hold a Category 1 Global Business Licence, enabling the same to carry out business outside of Mauritius. Investment Adviser, Insurance Broker, Insurance Agent Tax implications A tax rate of 15% is applicable. A company applying for a Global Business Licence should pass the test of conducting business outside Mauritius.
A GBL can be structured as a Collective Investment Scheme ("CIS"), Closed-End Fund, Fund Manager, Investment Adviser, … It is not subject to tax in Mauritius. Mauritius Global Business License (GBC 2) A Mauritius GBC 2 is defined as a resident corporation conducting business outside Mauritius and is often used for trading and investment. Such companies are prohibited from having a person resident in Mauritius as shareholder or beneficial owner. We form Mauritius companies. Mauritius offers two types of offshore companies to international investors, the Global Business Licence Category 1 (GBL1) and Global Business Licence Category 2 (GBL2).
GLOBAL BUSINESS LICENSE CATEGORY 1 BTG Product Sheet A GBC1 is a Mauritian resident corporation which proposes to conduct business outside Mauritius.
Prior to 2018, any resident corporation that proposed to conduct business outside Mauritius could apply to the Financial Services Commission (FSC) for a Category 1 Global Business Licence (GBC1) or a Category 2 Global Business Licence (GBC2). Mauritius GBL (Global Business License) Company (Year 2 Price onwards £3,699.00) Mauritius is an English speaking country in the Indian Ocean. The new one is a GBL.
The parties involved are also working the Global Business Licence 2 (GBC 2) type of company. A GBL can be structured as a Collective Investment Scheme ("CIS"), Closed-End Fund, Fund Manager, Investment Adviser, …
In order to carry out global business and other financial services in Mauritius, individuals or entities must apply for a licence from the FSC. The Mauritius Chamber of Commerce and Industry serves and promotes the interest of the business community. Setting up a company in Mauritius is regulated by corporate legislation in Mauritius called the Companies Act of 2001. For more information on the sectors under the purview of the FSC, please click on the relevant link below: Mauritius Global Business License (GBL) & Investment Dealer License The proposed company will hold 2 types of licenses, namely an Investment Dealer License under the Securities Act 2005, Securities (Licensing Rules 2007 & the Financial Services (Consolidated Licensing and Fees) Rules 2008 and Global Business License (GBL) under the Financial Services Act.
A GBC1 is a body corporate registered in Mauritius and which is licensed by the Financial Services Commission as holding a Category 1 Global Business Licence to conduct business outside Mauritius. The Mauritius Chamber of Commerce and Industry serves and promotes the interest of the business community. A GBL2 company must conduct business only with non-residents of Mauritius and in a currency other than the Mauritian rupee. A Global Business Licence qualifies as tax resident in Mauritius and thus benefits from the Double Taxation Avoidance Agreements that Mauritius has established with 46 countries. New Global Business Licence (GBL) In November 2016, Mauritius joined the BEPS Inclusive Framework, which commits signatories to implementing the minimum standards put forward by the OECD on harmful tax practices, tax treaty abuse, country-by-country reporting, and dispute resolution mechanisms.
Transitional Provisions - Authorised Company (AC) v/s Category 2 Global Business Licence (GBC 2) No new GBC 2 to be registered as from now. Companies are resident in Mauritius for tax purposes.
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