Global 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:
A GBC1 is a resident corporation which proposes to conduct business outside Mauritius may apply to the FSC for a Category 1 Global Business Licence. A resident corporation is a body corporate formed or registered in Mauritius, and may include any trust, société, partnership or any body of persons governed by the laws of Mauritius.
A Category 2 Global Business Company (GBC2) is defined as a resident corporation conducting business outside Mauritius, and it is required to have at all times a Registered Agent, which shall be a Management Company.