• 20 years of service to the Mauritian Global Business industry

  • Formed in 1997, the ATMC is the flagship representative body in the global business industry. Most of our members are Trust and Management Companies licensed by the Financial Services Commission (FSC).

  • Global Business Companies

    S 71 of the Financial Services Act 2007 defines a global business company (GBC) as a resident corporation which proposes to conduct business outside Mauritius. GBCs are set up under the Companies Act 2001 and licensed under the Financial Services Act 2007.   The Finance Act 2010 amends the the Financial Services Act to allow Global Business Category 1 companies to extend their operations to the domestic economy.

    Global Business Companies Category 1 (GBC1)

    A GBC 1 is a resident corporation and is resident for tax purposes in Mauritius.  It therefore qualifies to benefit from the Double Taxation Agreements (DTAs).

    A GBC1 can be structured as a protected cell company, a limited life company or an investment company.

    GBC 1 being tax residents are the ideal vehicles for investment purposes as they benefit from the DTAs.  They can also be used to hold intellectual property such as patents, copyrights and trademarks and to receive royalties; asset management, insurance and re-insurance or carry out any activities expressly authorised by the law.

    Global Business Companies Category 2 (GBC2) 

    A GBC 2 is a resident corporation but is not resident in Mauritius for tax purposes and is thus exempt from all taxes.  It does not benefit from DTA relief under tax treaties.

    Although GBC2 may conduct most activities, it is not allowed to raise capital from the public and it cannot carry out the following business activities:

    • Banking

    • Financial services

    • Carrying out the business of holding or managing or otherwise dealing with a collective investment fund or scheme as a professional functionary

    • Providing of registered office facilities, nominee services, directorship services, secretarial services or other services for corporations

    • Providing trusteeship services by way of business