a GBC2 company may transfer its incorporation to another jurisdiction ( S.302).Moreover any gains or profits derived from the sale of shares, debt obligations or other securities ofВ the Company is also exempt from tax.ДЄ GBC2 company is exempted from the payment of any duty, levy(sec 42(4) FSDA 2001.ДЄ GBC2 is not allowed to access the benefits available under the double taxation avoidance treaties. Holding shares or debentures or any interests in a domestic company.ДЄ GBC2 Company is non resident for tax puposes and is therefore not subject to any tax in Mauritius on itsВ income, or dividends or interest paid to a non-resident or on any royalties, rents or compensation paid by theВ company. Having as beneficial owner any person resident in Mauritius or Owning any interest in immovable property situated in Mauritius Trustlink is licensed as a management company for the purposes of providing theseВ services.Дealing with Mauritian residents or in the Mauritian Rupee The GBC2 Company shall be a private company and shall at all times have a registered agent, and a registeredВ office in Mauritius. the minimum number of shareholder and director required is one.does not need to have local director, shareholder or secretary.it does not require file annual returns or audited accounts.may but does not need to have a constitution or bye-laws.may be set up with partnership-type characteristics e.g.may be managed by its members or by a Board comprising one or more directors.may be limited by guarantee or limited by shares or unlimited.may have shareholders or directors who are corporate bodies or natural persons.all information on GBC2 are confidential and not available for public inspection.may issue shares with or without a par value (sec.345) or fractional shares.Information relating to a GBC2В are confidential and not available for public inspection. GBC2 companies are cost-effective,В flexible and wholly tax-exempt vehicles for structuring of clientвЂ™s investments. Category 2 Global Business Companies (GBC2) which are similar to the BVI type International BusinessВ Companies, are governed by the provisions of the Companies Act 2001.

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