• GBL benefits from Double Taxation Avoidance Agreement (DTAAs) with 46 countries.
• GBL is a tax resident structure and is subject to an effective tax rate of 3% or 15% depending on its activity and categories of income.
• No exchange control and free repatriation of profits and capital. There is an ability to structure debt and financial instruments as well.
• No Capital Gains Tax (CGT) 

• Have 2 directors resident in Mauritius
• Conduct business principally outside Mauritius;
• Carry out its core income generating activities in, or from, Mauritius;
• Keep its accounting records at its registered office in Mauritius;
• Have its financial statements audited in Mauritius.
• Employ, either directly or indirectly, a rational number of suitably competent persons to perform its core activities;
• Maintain its principal bank account in Mauritius at all times;
• Have a minimum expenditure rate which corresponds to its level of activities;
• Be managed and controlled from Mauritius; and
• Be administered by a Management Company.

• Application for specialised licence (if any required) and liaising with the authorities
• Company incorporation
• Company administration
• Provision of directors, secretary and nominee shareholders
• Processing of transfers
• Payment of regulatory fees
• Maintenance of books and accounting records
• Preparation and filing of financial statement and annual tax return