media partners incorporated
media partners incorporated
Mauritius Offshore Incorporation GBC1
Global Business Company Category 1 (GBC 1)
Incorporated under the Mauritius Companies Act 2001 GBC 1 companies, those holding a category 1 Global Business License, are treated as residents of Mauritius for the purpose of taxation. Therefore unlike GBC 2 companies GBC 1 entities are liable to pay taxes on their earnings. As a resident of Mauritius they are entitled to the benefits of the extensive tax treaties. A GBC1 may be locally incorporated or may be registered as a branch of a foreign company. The business of a GBC1 Company must be conducted in foreign currency and GBC1 companies cannot engage in business in Mauritius.
Features of GBC 1
- The minimum paidup capital is US$1 and the usual authorized share capital is US$ 1 million with all of the shares having a par value. The minimum issued share capital is 2 shares of par value. While the USD is the standard currency, any currency is permitted except Mauritius Rupees.
- Registered shares, preference shares, redeemable shares and shares with or without voting rights are permitted.
- Requires minimum of one Director who must be a natural person, and access to treaty benefits need at least two local directors.
- A minimum of one shareholder is required, who can be of any nationality and need not be resident in Mauritius. Corporate shareholders are permitted.
- A qualified resident company secretary must be appointed.
- Accounting records and statutory documents including register of members, debenture holders and officers must be kept at a registered office in Mauritius.
- A qualified registered agent must be appointed.
- Required to file audited annual accounts within six month of the financial year end.
- Meeting of directors can be held anywhere but must be held in Mauritius for access to benefits of treaties.
- Meeting of shareholders must be held in Mauritius and Proxies are allowed.
Merits of GBC 1
- GBC 1 companies are subject to 15% tax on income, but with tax credits the effective tax rate drops to as low as 3%.
- Neither capital gains nor withholding taxes are levied.
- Change in domicile is permitted.
- Subject to possession of a Tax Residency Certificate, GBC 1 companies have access to benefits of over 24 DTAs, some of the important partner countries include China, India, Luxembourg and Thailand.
- No limit on the carry forward of tax losses.
- Royalties ,interests and service fees payable to foreign affiliates are allowed as expenses provided they are backed by genuine records.
- Interests paid on deposits in Banks are tax exempt.
- Dividends paid by a GBC1 are tax exempt.
- No stamp duties, registration duties or levies
- Expatriate staffs are allowed and there exists a concessionary personal income tax rate for expatriate staff
Limitations of GBC 1
- A license must be obtained to undertake banking or insurance business or solicit funds from the public
- Beneficial owners must be disclosed to that authorities but it is not made available to public
- GBC1 companies cannot engage in business in Mauritius
Mauritius Offshore Incorporation
About the Author
Rikvin Offshore offers a convenient way to incorporate your company. We provide a comprehensive range of services to both local and international clients. When you want to set up an offshore Company, you can rely on us to be there every step of the way for you. For more information, please visit http://www.rikvinint.com or call us at 65- 64388887
Offshore Company Incorporation
I need someones creative side maybe even drawing?
I was born in the year of the horse, my son was born in the year of the tiger and his father was born in the year of the snake. We both wanted to get a tattoo that has these 3 animals incorporated into the design to represent our family since we both don’t believe in tattooing our partners name on our body. So basically, I want a design that will work on both a male and female, I would prefer the tattoo to be in colour and medium sized with the tiger, horse and snake. I know I can go talk to an artist but I wanted to see if anyone has any ideas before I take the next step.. Thanks in advance!
How about a “peace” sign with the three animals replacing the lines forming an inverted “Y” in the center of the “peace” sign?…Then the circle would be replaced by something like a script maxim that has a great significance in your family, or, maybe an ambigram design forming that circle instead…
P.S.
I would love to see that tattoo when it is done!…Good luck!…:-)
Hope this helps…PEACE!!!…
Btw, I am a tattoo artist, too…(10+ years experience)…
…Another thing, Kanji is Japanese and Chinese symbol/character is another thing…
Hi Ho Silver interview with James R Cook Investment Rarities
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