Global Business Companies (GBC)
Global Business Companies (GBC’s) are companies that are incorporated in Mauritius for the purpose of doing business primarily outside of Mauritius. A GBC holds a Tax Resident Certificate, making it a company that is resident in Mauritius for tax purposes and thus has access to Mauritius’ network of double tax treaties.
A GBC can be structured as:
- Protected cell company
- Investment company
- Limited partnership