There are two types of global business companies that may be set up in Mauritius,
- Category 1 Global Business Company (GBC1)
- Category 2 Global Business Company (GBC2)
Both types of companies are set up under the Companies Act 2001 and licensed under the Financial Services Act 2007. A GBC1 can engage in any financial business activities such as assets management, credit finance, custodian services (non CIS), distribution of financial products, factoring, leasing, occupational pension scheme, pension fund administrators, pension scheme management, retirement benefits scheme, superannuation funds, registrar and transfer agent, treasury management and such other financial business activity as may be specified in Financial Services Commission (FSC) Rules.