A Global Business Company (GBC) is a company incorporated in Mauritius and licensed by the FSC to conduct business primarily outside of Mauritius. GBCs are commonly used for investment holding, international trading, private equity, and group structuring. GBCs are considered tax residents of Mauritius and may benefit from the country’s extensive network of Double Taxation Avoidance Agreements (DTAAs). Key features include eligibility for tax residency and treaty benefits, subject to a 15% corporate tax rate (effective rate may be lower with partial exemptions), and must satisfy substance requirements including resident directors, resident company secretary, local audit, and bank account in Mauritius.