GLOBAL BUSINESS COMPANY (GBC)

A Structured Solution for International Business

GLOBAL BUSINESS COMPANY
GLOBAL BUSINESS COMPANY

A Global Business Company is an internationally focused company that conducts its core business outside Mauritius while being registered and managed in Mauritius.

A GBC is subject to taxation in Mauritius. The standard corporate tax rate is 15%, while qualifying categories of foreign-source income may benefit from the applicable partial exemption regime.

This structure can also provide access to Mauritius' network of Double Taxation Agreements, subject to meeting the relevant requirements.

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Who May Consider
a GBC?

A GBC may be considered by international businesses involved in areas such as:

  • International trading
  • Holding activities
  • Investment activities
  • International business operations
  • Other qualifying cross-border activities
Key Features
Key Features
Key Features
International Focus

Suitable for businesses whose activities are primarily international in nature.

Mauritius-Based Management

The company is registered and managed in Mauritius and is subject to applicable substance and regulatory requirements.

Competitive Tax Framework

The standard corporate tax rate is 15%, with qualifying foreign income potentially benefiting from partial exemption.

Treaty Access

Eligible GBCs can potentially access Mauritius' Double Taxation Agreement network, subject to applicable conditions.

Greater Substance Requirements

A GBC generally requires greater local substance, including appropriate management, local presence and other applicable requirements.