Mauritius offers two types of offshore licences to international investors, namely the Global Business Licence and the Authorised Company Licence.
Global Business Licence:
The Global Business (GB) is a regime available in Mauritius for resident corporations proposing to conduct business outside Mauritius. GB is regulated under Section 71 (1) of the Financial Services Act 2007 (FSA).
As per Section 71A(1) of the FSA 2007, an Authorised Company is a regime proposing to conduct business or conducts business principally outside Mauritius and has its central management and control outside Mauritius.
For further details, please consult: https://www.fscmauritius.org/en/statistics/statistics/statistical-bulletins
Investment Flows through GBCs
Investment data between Mauritius and other countries through GBCs collected as part of the IMF Coordinated Portfolio Investment Survey (CPIS) and Coordinated Direct Investment Survey (CDIS).
For further details: