• • Foreign source dividend, provided that it has not been allowed as deduction in source country;
• • Income derived by a Collective Investment Scheme, Close End Funds, CIS manager, CIS administrator, Investment Adviser or Asset Manager;
• • Income derived by companies engaged in ship and aircraft leasing;
• • Income derived by a company from reinsurance and reinsurance brokering activities;
• • Income derived by a company from leasing and provision of international fibre capacity;
• • Income derived by a company from the sale, financing arrangement, asset management of aircraft and its spare parts and aviation advisory services related thereto;
• • Income derived by a person from money lent through a Peer-to-Peer Lending platform;
• • Profit gained to a permanent establishment of a resident company abroad; and
• • Interest derived by a company other than:
  • – a bank;
  • – a non-bank deposit taking institution;
  • – a money changer;
  • – a foreign exchange dealer
  • – an insurance company
  • – a leasing company; or
  • – a company providing factoring, hire purchase facilities, or credit sales facilities.

GBCs must ensure their CIGA are carried out from Mauritius by meeting the below conditions:

Companies holding a Global Business Licence in Mauritius can engage in qualified activities, in accordance with their licence.

A GBC in Mauritius can be used for providing a wide range of financial services.

• • Investment dealer;
• • Investment Adviser
• • Funds Management;
• • Insurance business such as Insurance Broker;
• • Payment Services provider;
• • Asset management;
• • Credit finance;
• • Custodian services;
• • Distribution of financial products;
• • Factoring;
• • Leasing;
• • Occupational pension scheme;
• • Pension fund administrators;
• • Pension scheme management;
• • Retirement benefits scheme;
• • Superannuation funds;
• • Treasury management; and
• • Registrar and transfer agent.

• • International Trade;
• • Aircraft Financing and Leasing;
• • Consultancy Services;
• • Information and Communication Technology Services;
• • Licensing and Franchising;
• • Logistics and/or Marketing;
• • Operational Headquarters; and
• • Shipping and Ship Management.