We assist our clients in setting up Global Business License (GBL) companies and Authorised Companies in Mauritius.
The Global Business License company or GBL proposes to conduct or conducts business principally outside of Mauritius or with such category of persons as may be specified in the FSC rules. A GBL is considered to be a tax resident in Mauritius and enjoys benefits under the extensive Double Taxation Avoidance (DTA) treaty network of Mauritius. The majority of its shares, voting rights, the legal and beneficial interest can be held or controlled by both citizens and non-citizens of Mauritius.
The majority of shares/voting rights/the legal or beneficial interest in the company are held or controlled, as the case may be, by (a) person(s) who is not/are not a citizen(s) of Mauritius. An Authorised Company principally conducts its business and has its place of effective management outside of Mauritius. The company shall, at all times, have a registered agent in Mauritius. It is treated as non-resident for tax purposes in Mauritius and is required to file an annual tax return with the Mauritius Revenue Authority.
We may, at our discretion, assist you with the incorporation of companies in non-Mauritian jurisdictions.