Global Business Companies (GBCs), commonly referred to as Offshore companies are legal entities whose activities are carried out from within Mauritius with parties based overseas and conducted in currencies other than the Mauritian Rupee. Under the Financial Services Development Act (FSDA) 2001, qualified global business activities include:

funds management

captive insurance and re-insurance

financial services

consultancy services

operational headquarters

shipping and ship-management

aircraft financing and leasing

licensing and franchising

information and technology services

pension funds

investment holding and assets management

trading

employment services and logistics

marketing exercise

GBC1

GBC2

Global Fund

Trust

Protected Cell Company

Foreign company registered under Mauritian Laws