Global Treasury Activities Licence

Global Treasury Activities Licence

The Mauritius Global Treasury (GTA) Activities Licence enables multinational enterprises (MNEs) to set up or relocate their regional treasury management functions to Mauritius.

The GTA Licence opens many doors for MNEs. It allows them to relocate their regional treasury management functions to a jurisdiction that ranks first amongst the African countries – and 13th out of 190 countries worldwide – in the World Bank’s ‘Ease of Doing Business 2020’ index.

Taxation

1

5 years tax holiday on corporate income, subject to meeting its licensing requirements

2

No capital gains tax

3

No withholding tax on dividend or interest in Mauritius

Administrative requirements

In addition to the standard licensing requirements for GBC, an applicant for the GTA Licence should also meet the following requirements:

1

Have a physical office in Mauritius

2

To employ a minimum of four professionals, with at least one at managerial level

3

To incur annual expenditure of at least MUR 2M

GTA Licensees are expected to provide at least three treasury services to at least three related companies, including but not limited to the following:

1

Arrangement for credit facilities, including credit facilities with funds obtained from financial institutions in Mauritius or from surpluses of network companies Arrangement for derivatives

2

Corporate finance advisory

3

Credit administration and control

4

Factoring, forfeiting and re-invoicing activities

5

Guarantees, performance bonds, standby letters of credit and services relating to remittances

6

Arrangement for derivatives

7

Management of funds for designated investments

8

Such other global treasury activity as may be specified in FSC Rules

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