A Global Business Company (GBC) is one of Mauritius’s leading corporate vehicles for international business, offering an optimal blend of confidentiality, efficiency, and flexibility. It serves as a strategic gateway for global investors looking to harness Mauritius’s robust regulatory framework and tax advantages.
- Tax residency in Mauritius: Recognized as a Mauritian tax resident and, subject to substance requirements, fully eligible to benefit from Mauritius’s extensive network of Double Taxation Avoidance Agreements (DTAAs).
- International orientation with local allowance: While its principal activities must be conducted outside Mauritius, a GBC is permitted to carry out part of its operations locally, providing added flexibility.
- Strategic positioning: An attractive structure for businesses seeking to maximize tax treaty benefits, ensure operational agility, and access global markets under a reputable jurisdiction.
- Versatile applications: Widely utilized for—
- Investment holding (including Special Purpose Vehicles – SPVs)
- International trade and commerce
- Cross-border business ventures and global operations
