Mauritius GBC II
Mauritius is situated in the Indian Ocean approximately 800 km off the East Coast of Madagascar.
A company holding a Category 2 Global Business License is often used for trading and investment. GBC II companies are not considered resident for tax purposes and do not have access to Mauritius' tax treaty network. Beneficial ownership is not disclosed to the authorities.
Key Corporate Features
General |
|
| Type of entity: | GBCII |
| Type of law: | Hybrid |
| Shelf Companies Available: | Yes |
| Time to establish a new company: | 3-5 days |
| Minimum government fees (excluding taxation): | US$235 to FSC US$65 to ROC |
| Corporate taxation: | Nil |
| Double taxation treaty access: | No |
Share capital or equivalent |
|
| Standard currency: | US$ |
| Permitted currencies: | Any except Rs |
| Minimum paid up: | US$1 |
| Stated Share Capital: | Unlimited |
Directors or Managers |
|
| Minimum number: | One |
| Local required: | No |
| Publicly accessible records: | No |
| Location of meetings: | Anywhere |
Members |
|
| Minimum number: | One |
| Publicly accessible records: | No |
| Location of meetings: | Anywhere |
Company Secretary |
|
| Required: | Optional |
| Local or qualified: | No |
Accounts |
|
| Requirement to prepare: | Yes |
| Audit requirements: | No |
| Requirement to file accounts: | No |
| Publicly accessible accounts: | No |
Other |
|
| Requirement to file annual return: | No |
| Change in domicile permitted: | Yes |
