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Mauritius company GBC1 vs. GBC2

There are two types of Global Business companies namely the Category 1 Global Business Company (“GBC1”) and the Category 2 Global Business Company (“GBC2”)

The choice between the two types will depend on a number of factors like the proposed activities of the company and the geographical area of operation. Global Business Companies can undertake activities ranging from investments in Africa and other parts of the world to trading. While the GBC1 is resident for tax purposes in Mauritius and can thus avail itself of the benefits of the double taxation treaties signed by Mauritius, the GBC2 is tax exempt and is typically used where no tax treaty benefits are sought.

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Set up company in California

Get your California start-up off the ground. The exact requirements vary slightly from state to state, but opening up an LLC or Corporation is a relatively simple process! Corporations are subject to an annual $800 minimum franchise tax if it is doing business in the state, whether the corporation is active, inactive, operating at a loss, or filing a short period return for less than 12 months.



  1. Choose your company name (Your legal name must end with an LLC designator, such as “Limited Liability Company”, “LLC”, etc.)
  2. Fill out the LLC Articles of Organization form
  3. Submit your Articles of Organization form
  4. Your company is incorporated


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