Mauritius - GBC II




    Mauritius - GBC offshore






    Little-known offshore, were excluded from the list of CMU. Come to imports and exports.

    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.

    Mauritius operates a mixed 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 II

    In international tax planning often used by companies for international business. In Mauritius, companies have two kinds - GBC I and GBC II. GBC II - are non-resident company, which is not subject to taxation. Its standard announced by the charter capital - $ 100 000. And the minimum paid up - $ 1.

    In addition, the Mauritius registered:

  • Companies with limited duration activities;
  • General partnership;
  • Association of Limited Liability Company;
  • Trusts.

    Tax and accounting

    Profit GBC II totally exempt from taxes, but the company can not benefit from the use of agreements on avoidance of double taxation, which entered into Mauritius. To take advantage of their benefits, the company should use the type of GBC I.

    Interest and royalties paid by GBC I non-residents, taxes are not.

    Sit accounting and auditing do not need to go. Mandatory annual payments

    The annual license fee - $ 135. The annual registration fee - $ 65.

    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 relatively high cost of registration and care.

    Application

  • Trading (export / import);
  • Investment operations.

    Features

  • The minimum number of directors - 1;
  • The company secretary - on request;
  • The minimum number of shareholders - 1;
  • Shareholder information publicly available.

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