Category 2 Global Business Company (GBL 2)

GBL 2’s are regulated by both the Companies Act 2001 and the Financial Services Act 2007. The GBL 2 is a special Company in that it is totally exempt from taxes in Mauritius. The tax-exempt status means that a GBL 2 cannot benefit from the extensive Mauritius Double Taxation Avoidance treaty network.

A GBL 2 may either be locally incorporated or registered as a branch of a foreign Company. The incorporation of a GBL 2 must be arranged through a licensed OMC, such as Inter-Ocean Management Limited.

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