|
Table of Comparison
|
|
GBL 1 |
GBL2 |
|
Establishment Time |
1-2 weeks |
3 days |
Corporate
Taxation
|
Varies from 0% to 3% |
Nil |
| |
|
|
| Double
Taxation Treaty Access |
Yes |
No |
| Minimum
Paid Up Share Capital |
No Minimum |
No Minimum |
| Currency |
Any currency except
Mauritian Rupee |
Any
currency except Mauritian Rupee |
| Carry out
Financial Services Activities |
Yes |
No |
| Raise Funds
from Public |
Yes |
No |
| Publicly
accessible records |
No |
No |
| Location of
Meetings |
Anywhere |
Anywhere |
| Bank
Account in Mauritius |
Yes |
Yes |
| Physical
Office in Mauritius/Expatriate and Local Staff |
Yes |
No |
|
|
|
Directors
|
| - Minimum Number |
- Requirement for Local
Resident Director
|
| - Corporate Directors |
|
|
| One |
| Yes, but 2 required for tax
treaty access |
| No |
|
|
| Shareholders |
| - Minimum Number |
| - Corporate Shareholders |
| - Nominee Shareholders |
|
|
|
| Company Secretary |
- Required
|
| - Local or qualified |
|
|
|
| Yes, in case of one person
company |
| No |
|
| Accounts |
| - Requirement to prepare |
| - Audit requirements |
| - Requirement to file
accounts |
| - Publicly accessible
accounts |
|
|
|
| Disclosure Requirement |
| Disclosure of Beneficial
Owners/shareholder/directors to the authorities |
|
|
|
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