The Global Business License (GBL) is there for any activity, provided however that the ultimate purpose of the company is to make an investment or provide a product or a service outside Mauritius.
This is not a traditional offshore company. It needs two resident directors. As a result, this company is tax resident in Mauritius. It is subjected to tax and can be used to tax planning through an expanding network of tax treaties.
This company is subjected to 15% corporate tax. However, a foreign tax credit or deemed tax credit of 80% (whichever is higher) can be applied. The result is a maximum effective tax rate of 3% (subject to meeting certain conditions).
This type of company has a registered office in Mauritius, and must submit Audited Financial Statements within 6 months of financial year end.
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