Mauritian economy is growing dynamically thanks to foreign investments, well-established business and communication. Since 2001, offshore companies’ activities in Mauritius are regulated by the Companies Act, the Companies Law. The law is based on the principles of the corporate law of New Zealand, which unifies all the existing modern trends. They define two types of Global Business Companies (global business companies):
Global Business Company I (GBC I)
Global Business Company II (GBC II)
GBC I are taxed at a reduced rate and operate both within and outside Mauritius.
GBC II are fully exempt from taxes and filing accounts, and are used for business outside Mauritius. These companies are not allowed to operate in Mauritius.