- Companies with limited duration activities;
- General partnership;
- Association of Limited Liability Company;
- Trusts.
Tax and accounting
Profit GBC I be taxed at a rate of 0 to 3%.
Interest and royalties paid to non-residents, taxes are not.
Required to pass accounting and undergo audits. Mandatory annual payments
The annual license fee - $ 1500. The annual registration fee - $ 50.
Privacy Policy
Good. Details of shareholders and directors of publicly available.
Benefits
- Political stability;
- No need to sit for accounting and undergo audits;
- No foreign exchange restrictions;
- Not included in the list of offshore jurisdictions CMU.
Deficiencies
- There is no possibility to use treaties on the avoidance of double taxation;
- The high cost of registration and maintenance company.
Application
- Trading;
- Investment activity;
- Extracting passive income from countries with which Mauritius has entered into agreements on the avoidance of double taxation.
Features
- To take advantage of agreements on avoidance of double taxation, the collection company should be held in Mauritius;
- The minimum number of directors - 1. They can only be a natural person, resident jurisdiction. To take advantage of agreements on avoidance of double taxation of directors should be 2;
- Requires the Secretary of the company - a resident of Mauritius, with professional qualifications;
- The minimum number of shareholders - 1;
- Shareholder information publicly available.
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Geography
The State of Mauritius is situated in the western Indian Ocean islands to Mauritius, Rodrigues and Agalega archipelago Kargados Carajos 900 km east of Madagascar. The island of Mauritius occupies an area of 1865 square meters. km. The population of the island - 1 056 741 people.
Politics
Britain administered by Mauritius 158 years, until in 1968 he did not receive independence. Since then, Mauritius - a democratic republic.
In Mauritius, operates mixing system of law (English common law and French civil law system).
Currency - Mauritian rupee.
Official language - English, although the majority of the population bilingual and speak English and French. Also available Creole. Companies GBC I In international tax planning often used by companies for international business. In Mauritius, companies have two kinds - GBC I and GBC II. GBC I - it is resident company, which is subject to taxation. Unlike the GBC II, GBC I can take advantage of agreements on avoidance of double taxation. Mauritius has concluded such treaties with 28 nations, including China, India, Thailand, Luxembourg.
To obtain the status of GBC I needed a license. To do so, to provide a detailed business plan and to disclose the beneficiaries of the authorities jurisdiction.
If you have a separate license GBC I can engage in banking or insurance, as well as attract capital from the public by selling their shares or obligatsiy.Ee standard announced by the charter capital - $ 1 000 000, the minimum paid up - $ 1.
In addition, the Mauritius registered:
