• The Mauritius global business centre offers competitive tax rates, an extensive tax treaty network and a range of vehicles which meet the requirements of international business.

 

Global business options

A company which intends to carry on global business and avail itself of an incentive rate of taxation must apply to the Financial Services Commission (the "FSC") for a Global Business Licence under the Financial Services Act 2007. Where the company will operate as an investment fund or provide fund-related services, it will also be required to be licensed under the Securities Act 2005. The FSC is the regulatory, licensing and supervisory authority for all non-banking financial services including global business.

A Global Business Licence is issued where a resident corporation conducts business outside Mauritius. By an amendment to the Financial Services Act made in December 2010, a company holding a Global Business Licence is not prevented from conducting business in Mauritius, dealing with residents of Mauritius or holding shares in a corporation resident in Mauritius. A Global Business Licence will be issued for any lawful activity, whether it is financial services or non-financial services.

There are two categories of Global Business Licence: a Category 1 Global Business Licence and a Category 2 Global Business Licence.