GLOBAL BUSINESS LICENSE

A Global Business License (GBL) is a Mauri�an resident corpora�on which proposes to conduct business outside Mauri�us.

The company may apply to the Financial Services Commission for a a Global Business Licensein order to conduct legal Global business ac�vity.

The Chief Execu�ve may not approve an applica�on for a GBL where in its opinion, the ac�vity is either unlawful or contrary to public interest or may cause serious

prejudice to the good repute of Mauri�us as a center for financial services.

BTG Management Services (Mauri�us) Ltd is a Management Company incorporated under the laws of the Republic of Mauri�us and is duly licensed and regulated by the Mauri�us Financial Services Commission.

Business Registra�on no.: C13114164| License no.: MC13000152”

Nau�ca Commercial Center, Royal Road Black River, Mauri�us

Phone: (+230) 483-1212Fax: (+230) 483-1313

KEY BENEFITS

Ÿ May conduct any legal Global Business ac�vity

Ÿ Dealings with residents are permissible subject to

prior authorisa�on of Financial Services Commission

Ÿ Can only perform ac�vi�es as set out in Business

Plan filed with the Commission

Ÿ Licensing condi�ons depend on ac�vity

Ÿ Submission of audited financial statements required

within 3/6 months of financial year end

Ÿ The Global Business License en�ty has a tax rate of

15% for the sale of Services. It has an effec�ve tax

rate of 3% for the sale of Goods.

The informa�on provided in this brochure was prepared by BTG Management Services (Mauri�us) Ltd to provide poten�al clients with a broad overview of the opportuni�es available in Mauri�us. While all reasonable care has been taken in the prepara�on of this brochure, BTG Management Services (Mauri�us) Ltd accepts no responsibility for any errors it may contain, whether caused by negligence or otherwise, or for any loss, however caused, sustained by any person that relies on it. Readers are advised to consult with appropriate, qualified professional advisors before taking ac�on. BTG Management Services (Mauri�us) Ltd will be pleased to discuss any specific issues.

GLOBAL BUSINESS LICENSE

Ÿ Dividends, Interest, & Ship and Aircra� income have

been given an 80% exemp�on and will pay an

effec�ve tax rate of 3%.

Ÿ Mauri�an resident may hold beneficial interest

Ÿ May hold shares in an Authorised Company except

where shareholders or beneficial owners are

Mauri�an

Ÿ Must be two resident Mauri�an Directors

Ÿ Must have minimum of one Company Secretary

Ÿ May hold immovable property in Mauri�us if approval

has been obtained

Ÿ Must be administered by a management company

directly

Ÿ Registered office must be in Mauri�us

Ÿ Professional expatriate staff can be employed

and can obtain Occupa�on permits to live

and work in Mauri�us

SPECIAL USESŸ Regional Holding Company to own subsidiaries or

operate branches in offshore markets

Ÿ Investment Holding Company to own commercial

property, share and bond por�olios

Ÿ IPR Holding and Licensing Company to own valuable

intellectual property and license IPR

Ÿ Investment Funds that invest in por�olio of investments

and are managed by an investment advisor

Ÿ Family Office that owns family businesses and

investments

Ÿ Protected Cell Company to hold segregated assets and

liabili�es

BTG SERVICES IN MAURITIUS

Ÿ Advice on structuring, Mauri�an regulatory and

taxa�on aspects

Ÿ Dra�ing of the Trust Deed and Le�er of Wishes

Ÿ Establishment of Trust

Ÿ General Administra�on of the Trust

Ÿ Provision of Registered Office

Ÿ Provision of Professional Resident Trustee

Ÿ Assistance with the opening and opera�on of

bank accounts

Ÿ Ensuring accounts/accoun�ng records are in

place

The informa�on provided in this brochure was prepared by BTG Management Services (Mauri�us) Ltd to provide poten�al clients with a broad overview of the opportuni�es available in Mauri�us. While all reasonable care has been taken in the prepara�on of this brochure, BTG Management Services (Mauri�us) Ltd accepts no responsibility for any errors it may contain, whether caused by negligence or otherwise, or for any loss, however caused, sustained by any person that relies on it. Readers are advised to consult with appropriate, qualified professional advisors before taking ac�on. BTG Management Services (Mauri�us) Ltd will be pleased to discuss any specific issues.

GLOBAL BUSINESS LICENSE

Ÿ Procurement & Distribu�on companies that buy

and sell goods globally