Country's features:

Geographic location	Indian Ocean
Political regime	Parliamentary regime
Population	1 313 095 (2012)
Language	English, French, Creole
Currency	Mauritian rupee (MUR)
Time zone	GMT+4

Features of the incorporation of a company:

Type of company	Global Business Company 2 (GBC2) Global Business Company 1 (GBC1)
Capital required	No minimum capital is required
Legal system	Common Law + Civil Law
Number of directors/shareholders	GBC2: Minimum 1 director/ 1 shareholder GBC1: Minimum 1 director /1 shareholder -> 2 resident directors are required to be subject to tax treaties
Anonymity and confidentiality	GBC2: Directors' and shareholders' names appear in the Trade Register but they are not published. Possibility of a nominee service GBC1: Directors' and shareholders' names appear in the Trade Register but they are not published.
Secretary service	GBC2: No -> optional GBC1: Yes -­> Required: qualified and resident Corporat
Corporate tax	GBC2: 0% GBC1: Between 3% and 15%
Wealth tax	0%
VAT	15%
Government taxes	GBC2: 135 USD annual tax (FSC) 65 USD annual registration fee (ROC) GBC1: 1,500 USD annual tax (FSC) 200 USD annual registration fee (ROC)
Accounting requirements	GBC2: There is no obligation to keep accounts or file annual reports GBSC1: Mandatory to maintain accounting and file annual accounts with the authorities. The reports are not published
Bearer shares	Unauthorized
Exchange control - non-residents	No

Related links:

• Government of Mauritius website: http://www.gov.mu