[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-500131-105":59,"doc-detail-500131-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","global-business-fact-sheet-fsgb01-14-march-2013","Global Business - Fact Sheet - FS/GB01-14 March 2013","","Global Business in Mauritius is a regulatory regime for resident corporations seeking to conduct business outside Mauritius. Governed by the Financial Services Commission (FSC) under the Financial Services Act 2007, it covers two licence categories: Category 1 (GBC1) and Category 2 (GBC2). The fact sheet outlines eligibility for a Global Business Licence, including “resident corporation” definitions, the ultimate business purpose test, and FSC management-and-control considerations such as directors, bank accounts, accounting records, audits, and director meetings.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/global-business-fact-sheet-fsgb01-14-march-2013/500131/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/global-business-fact-sheet-fsgb01-14-march-2013/500131.png","ImageObject",300,407,{"name":92,"@type":93},"Himbo","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-15","2026-10-03",true,{"@type":102,"interactionType":103,"userInteractionCount":39},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is the Global Business (GB) regime in Mauritius for?","Question",{"text":112,"@type":113},"It is a regime for resident corporations proposing to conduct business outside Mauritius, regulated by the FSC.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What are the two categories of Global Business licences?",{"text":117,"@type":113},"There are Category 1 Global Business (GBC1) Licence and Category 2 Global Business (GBC2) Licence.",{"name":119,"@type":110,"acceptedAnswer":120},"What is the ultimate business purpose test used for?",{"text":121,"@type":113},"It assesses whether the applicant’s proposed activity outside Mauritius is intended as an investment or a service, based on the applicant’s ultimate purpose.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},500131,1791094028,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":39,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":41},687197100911,"https://ap-avatar.wpscdn.com/avatar/a000239b6f1da00475?x-image-process=image/resize,m_fixed,w_180,h_180&k=1785132997149421697","FS/GB01-14 March 2013  \nFact Sheet  \nGlobal Business  \n􀁸 Global Business in Mauritius  \nGlobal Business (GB) is a regime available in Mauritius for resident corporations proposing to conduct business outside Mauritius. GB is regulated by the Financial Services Commission (FSC) under S71 (1) of the Financial Services Act 2007 (FSA) . There are 2 categories of Global Business Licences:  \n1) Category 1 Global Business (GBC1) Licence; and  \n2) Category 2 Global Business (GBC2) Licence  \n􀁸 Eligibility for a Global Business Licence (GBL)  \nTo operate in the GB sector, the following requirements need to be fulfilled:  \na. As per S71 (1) FSA, applicants for a GBL need to be a “resident corporation”:  \ni. For GBC1 companies, under S71(7) of the FSA, “resident corporation” means a company incorporated or registered under the Companies Act, a société or partnership registered in Mauritius, a trust, or any other body of persons governed by the laws of Mauritius.  \nThe Mauritian laws also allow other types of body of persons to be established; namely foundations under the Foundation Act and limited partnerships under the Limited Partnership Act.  \nii. For GBC2 companies, under S71 (3) of the FSA, a “resident corporation” shall be a private company.  \nFSC Fact Sheet Global Business 1  \nb. Conduct of Business  \nA “resident corporation” conducting business outside of Mauritius may opt to operate under the GB regime.  \nA company applying for a GB Licence must pass the ultimate business purpose test which assesses whether the applicant will be conducting business outside Mauritius. In applying this test to an application for a GBL, the FSC assesses whether the ultimate purpose of the applicant’s proposed activity is an investment to be made or a service to be provided outside Mauritius.  \nc. Management & Control  \nPursuant to S71 (4) (b) of the FSA, in determining whether the conduct of business is being managed and controlled from Mauritius, the FSC may, as it may deem relevant in the circumstances, and take into consideration whether the corporation:  \n(i) shall have or has at least 2 directors, resident in Mauritius, of sufficient calibre to exercise independence of mind and judgement;  \n(ii) shall maintain or maintains at all times its principal bank account in Mauritius;  \n(iii) shall keep and maintain or keeps and maintains, at all times, its accounting records at its registered office in Mauritius;  \n(iv) shall prepare, or proposes to prepare or prepares its statutory financial statementsand causes or proposes to have such financial statements to be audited in Mauritius; and  \n(v) shall provide or provides for meetings of directors  \nFSC Fact Sheet Global Business 2  \n\n| 􀁸 Salient features of holders of Category 1 and Category 2 Global Business Licences |  |  |  |  |\n| --- | --- | --- | --- | --- |\n|  | Features | CATEGORY 1 GLOBAL BUSINESS COMPANY (GBC1) | CATEGORY 2 GLOBAL BUSINESS COMPANY (GBC2) |  |\n| Corporate Directors Not Allowed Corporate Directors allowed Dealing with Residents A GBC1 can also deal with resident subject to the approval of the FSC. Dealings with residents not allowed Activities Can only undertake activities set out in the Business Plan filed with the FSC at the time of application for a licence or as amended and notified to the FSC.\u003Cbr>As per the licensing conditions, the FSC shall be notified of amendments to the Business Plan or working principle. May not engage in the following activities:\u003Cbr>􀁸 Banking\u003Cbr>􀁸 Financial services\u003Cbr>􀁸 Carrying out the business of holding or managing or otherwise dealing with a collective investment fund or scheme as a professional functionary\u003Cbr>􀁸 Providing of registered office facilities, nominee services, directorship services, secretarial services or other services for corporations; and\u003Cbr>􀁸 Providing trusteeship services by way of business. Licensing Conditions Licensing conditions depend on activity. Standard licensing conditions.\u003Cbr>FSC Fact Sheet Global Business 3 |  |  |  ","cbCaik3U4BGm7dqb","https://ap.wps.com/l/cbCaik3U4BGm7dqb","pdf",550355,12,"English","# Global Business in Mauritius\n## Licence Categories (GBC1 and GBC2)\n## Eligibility Requirements for a Global Business Licence\n## Conduct of Business and Ultimate Business Purpose Test\n## Management & Control Criteria (S71 of the FSA)\n## Salient Features of Category 1 vs Category 2 Licence Holders","[{\"question\":\"What is the Global Business (GB) regime in Mauritius for?\",\"answer\":\"It is a regime for resident corporations proposing to conduct business outside Mauritius, regulated by the FSC.\"},{\"question\":\"What are the two categories of Global Business licences?\",\"answer\":\"There are Category 1 Global Business (GBC1) Licence and Category 2 Global Business (GBC2) Licence.\"},{\"question\":\"What is the ultimate business purpose test used for?\",\"answer\":\"It assesses whether the applicant’s proposed activity outside Mauritius is intended as an investment or a service, based on the applicant’s ultimate purpose.\"}]","Global Business - Fact Sheet - FS/GB01-14 March 2013 | PDF",1791008950]