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365, Royal Road, Rose Hill, Mauritius 71366
A company that intends to carry on global business and avail itself of the benefits of the Mauritius International Finance Centre in terms of the extended tax treaty network and investment protection network, amongst others, must apply to the Financial Services Commission (FSC) through a licenced management company, like GWMS, for a Global Business Licence. Such a company is the Global Business Company (“GBC”)
A GBC may require further approval or licensing by the FSC depending on the business activity that it intends conducting, thereby impacting its cost.
The Financial Services Commission (FSC), the regulator of non banking financial services activities in Mauritius, will only issue or annually renew a GBC licence where it considers that management & control of a corporation will be exercised in and from Mauritius. FSC considers that management & control of a corporation is generally evidenced where, among others, the corporation:
As part of regulatory enhancements, a GBC must carry out its Core Income Generating Activities (CIGA) in, or from, Mauritius at all times. This requirement ensures that GBCs demonstrate real economic substance and align with international compliance standards.
Navigating these obligations can be complex, but GWMS Ltd is here to help. With extensive expertise in Mauritius’s regulatory framework, we provide tailored guidance to ensure your GBC remains compliant while maximizing its operational advantages.
Contact us today to learn how our team can assist you in meeting substance requirements and driving your business success in Mauritius.