2. Contents
About us
Why Mauritius?
Why Cim Global Business?
Corporate and Fund services
How can Cim Global Business assist in your
Fund structure?
Trust and Foundation services
Professional Services Outsourcing solutions
Cim Global Business Singapore Pte Ltd
About Cim Group
3
5
8
10
12
15
19
24
26

3. Cim Global Business | 3
About us
Cim Global Business is the leading fund provider of administration and
corporate structuring solutions. We have a dedicated workforce of over 250
people committed to the success of our international clients. Cim Global
Business forms part of Cim Group, the largest non-bank financial services
group in Mauritius whose parent company, Cim Financial Services Ltd, is
listed on the Stock Exchange of Mauritius.
We have over USD150 billion of Assets under Administration and offer
Corporate, Trust, Foundation formation & administration services and
Professional Services Outsourcing solutions to our clients which include
institutional investors, asset managers, private equity fund managers,
development financial institutions, sovereign wealth funds, banks, hedge
funds and high net worth individuals.
Cim Global Business has more than 20 years of experience in fund,
corporate and trust administration. Our in-depth experience and expertise
make us the partner of choice for structuring and establishing your cross-
border investments and transactions.

4. 4 | Cim Global Business
Creating value through
true partnership

5. Why Mauritius?
Mauritius has successfully established itself as a leading regional financial
centre. The Mauritius International Financial Centre is home to multinational
companies, global investment funds, international banks, legal professionals
and the big 4 audit firms.
The main benefits of using Mauritius as an international financial
centre are:
A network of Double Tax Avoidance Agreements (“DTAAs”)
Signed Investment Promotion and Protection Agreements (IPPAs) with a large
number of jurisdictions. IPPAs are international bilateral agreements between
governments which aim at protecting and encouraging overseas investments
made by Mauritian companies
Cim Global Business | 5

6. Member of the major trading blocs in Africa, including the Southern African
Development Community (“SADC”), Common Market for Eastern and
Southern Africa (“COMESA”) and Indian Ocean Rim Association for Regional
Cooperation (“IOR-ARC”), providing free market access for goods and
services
Well-regulated banking sector including presence of international banks
No foreign exchange control allowing for free flows of capital funds without
central bank approval
Ultimate court of appeal is the Judicial Committee of the Privy Council in the
United Kingdom
Modern and investor friendly legal and regulatory framework
Time zone: (GMT+4) allowing to service Asian, European and American
clients and ideal location with respect to the central Asian, Middle Eastern
and African markets
Excellent telecommunication infrastructure connected to the Southern Africa-Far
East Fibre Optic network & Lower Indian Ocean Network
A conducive and politically stable environment for doing business
6 | Cim Global Business

8. 8 | Cim Global Business
Why Cim Global Business?
Leading provider of structuring and administrative services company in
Mauritius with Assets Under Administration exceeding USD 150 billion
23 years’ experience in the international business sector
Offices in Mauritius and Singapore, with additional offices opening in key
financial centres in 2016
Strong client base across the globe including Fortune 500 companies
Employs more than 250 professionals mainly degree qualified and bi-lingual
(English & French)
SSAE 16/ISAE 3402 accredited
Investment in IT platforms (Unity, PFS Paxus, Navision, eFront )
Portfolio of 2500+ global entities

9. Creating service excellence
through true collaboration

10. 10 | Cim Global Business
Corporate and Fund services
Our dedicated and experienced team will provide a one-stop-shop service
for fund and corporate administration.
Our Corporate and Fund services include:
Structuring, establishment and administration of entities in Mauritius, including,
Category 1 Global Business Company licence (GBC 1), Category 2 Global
Business Company licence (GBC 2), international trading companies, global
funds, protected cell companies and limited partnerships
Provision of tax advice and corporate structuring solutions
Corporate and fund administration including accounting services and
statutory records maintenance
Assistance in preparing and filing tax returns
Opening and maintenance of bank accounts

11. Cim Global Business | 11
Company secretarial services
Directorship services
Provision of nominee shareholder
Provision of registered office, including HR, IT, payroll and other services
Compliance services
Listing on the Stock Exchange of Mauritius
Trading platform. Mauritius can be used for placing trade orders for
securities, trading purposes and as a platform for settlement
FATCA compliance services including registration, due diligence and
reporting
Provision of services relating to occupation/residence permits for expatriates
Calculation of Net Asset Value

12. 12 | Cim Global Business
Investment
Advisers
Investors
Investment
Manager
Hedge Fund
Cim Global
Business
Administration
Accounting
Financial
statements
Registrar
services/
transfer agent
Banking
interface
Compliance
services
Investor
services
Corporate
secretarial
FATCA agent
Middle office
Tax services
Legal
professional
services
Auditors
Bank
Investment Investment Investment
Prime Broker
(s) or Asset
Custodians
Execution
Brokers
How can Cim Global Business
assist in your Fund structure?
Hedge Fund structure

13. Cim Global Business | 13
Private
Equity Firm
(General Partner)
Limited Partners
(Investors)
Cim Global
Business
Private Equity Fund
(Limited Partnership)
Administration
Accounting
Financial
statements
LP services
Banking
interface
Compliance
services
Third Party
Intermediary
Tax services
FATCA agent
Middle office
Holding
Company
Fund/Investment
Management
Ownership
of the Fund
Investment
Investment Investment
Investment
Holding
Company
Joint venture
Corporate
secreterial
Legal
professional
services
Private Equity structure

14. Creating trust through
true understanding

15. Cim Global Business | 15
Trust and Foundation services
Cim Global Business has a qualified, experienced and dedicated Trust &
Fiduciary Services team to provide you with a tailor-made solution that meets
your wealth planning needs.
Structures such as Trust or Foundation, can be used for asset protection, estate
planning, investment and intellectual property rights holding, and protection
of inheritance wishes.
We offer Private Trust Companies (PTCs), which allow individuals and
families to structure their assets in one or more Trusts, while retaining control
over the management of the trusts.

16. 16 | Cim Global Business
Trusts and Foundations in Mauritius are governed by the Trust Act 2001
and the Foundations Act 2012 respectively. Our legislation allows Trust and
Foundation structures to be in line with other offshore jurisdictions.
Key benefits of a Trust or Foundation are:
Income tax exemption if the Trust/Foundation is either for a charitable
purpose or is declared as non-resident in Mauritius
No withholding tax on distributions to beneficiaries
No capital gains, inheritance or estate tax
Access to a vast network of double taxation avoidance agreements between
Mauritius and the other jurisdictions where the trust or foundation applies for a
Category 1 Global Business Licence
No registration and no forced heirship rules

17. Cim Global Business | 17
Our services include:
Structuring advice
Establishment of Trust, Foundation and Private Trust Companies
Drafting of Trust deed and/or Foundation charter
Provision of trusteeship services or corporate or individual members for the
council of the foundation
Provision of registered office for the Foundation
Day-to-day administration
Accounting services for Trust, Foundation and Private Trust Companies
Ad-hoc reporting

18. Creating value through
true partnership

19. Cim Global Business | 19
Professional Services
Outsourcing solutions
Cim Global Business offers Professional Services Outsourcing (‘PSO’)
solutions that allow companies to outsource accounting and general back-
office services in a seamless, cost effective manner.
Our accounting services are designed to meet each client’s individual needs
and range from traditional book-keeping to more tailor-made solutions.
We have extensive experience in providing accounting, legal, IT Support
services as well as other auxiliary services to a wide variety of clientele
across multiple domiciles.

20. 20 | Cim Global Business
Accounting services
Cim Global Business has extensive experience at providing accounting
services to a wide variety of clientele and across multiple domiciles. Our
accounting services are designed to meet each client’s individual needs and
range from traditional book-keeping to more complex tailor-made solutions.
We also offer flexible software options, where the accounting services can
either be performed on our hosted platforms, or through remotely accessing
our clients’ existing systems.
FATCA & CRS Reporting
Through Cim Tax Services, we offer tax and regulatory advisory services.
Our practical solutions are free from audit-based conflicts of interest.
Our tax team’s experience with numerous offshore domiciles, and different
vehicle structure, allows us to provide Managers and their clients with reliable
advice and related ancillary services.
Legal services
We can provide you with high quality legal professionals who specialise in
superior service delivery. This service will allow you to outsource your routine,
time consuming or low risk legal work in order to leverage on cost savings
and focus on your core competencies.

21. Cim Global Business | 21
IT Support services
Cybernatics is an IT specialist provider forming part of Cim Group and can
offer IT solution packages depending on your requirements. Cybernatics
acts as the single point of contact for all IT-related matters; from managed IT
services to software development.
Ancilliary services
Tax advice
Through Cim Taxand, we will be able to provide tailor-made solutions with
regards to international tax planning, corporate taxation, tax litigation,
transfer pricing advisory services, real estate tax advisory services and
individual taxation.
Renting of office space in Mauritius
We can customise office space based on your requirement and also arrange
for dedicated phone and fax lines. We can also provide technological and
general administrative support.
Recruitment services
We can provide you with hassle-free recruitment services. Our team of HR
expert will provide a wide range of recruitment solutions for your diverse
requirements.
HR Assistance from Mauritius
Cim Global Business can also support your company with regards to HR
administration for instance payroll processing and reporting services.

22. 22 | Cim Global Business

23. Cim Global Business | 23
Cim Global Business is the leading management company with
offices in both Mauritius and Singapore.
Cim Global Business Singapore Pte Ltd is a wholly owned subsidiary of Cim
Global Business which started operations in Singapore in 2011. We have
the expertise and in-depth knowledge to be your ideal business partner for
the structuring and administration of your cross border companies in and
from Singapore. We provide solutions to corporates and funds set-up in the
Cayman Islands, British Virgin Islands, Mauritius and Singapore.
We provide Corporate, Fund and Offshore Trust, Foundation formation &
administration services as well as Professional Services Outsourcing solutions,
to our international client base, which consists of Fortune 500 companies,
development finance institutions, leading fund managers, private equity,
sovereign wealth funds, institutional investors and high net worth individuals.
Cim Global Business
Singapore Pte Ltd
To learn more on Cim Global Business in Mauritius,
scan the below QR Code or visit
https://www.cimglobalbusiness.com/singapore/

24. 24 | Cim Global Business

25. Cim Global Business | 25
About Cim Group
Cim Group (Cim Financial Services Ltd) is the largest non-bank financial
institution in Mauritius and is also present in Singapore and South Africa. It is
listed on the Stock Exchange of Mauritius and employs over 900 people.
The Group has two major businesses; the Global Business and the Finance
Business. Cim Group also has a portfolio of property and investment assets
and has recently acquired a significant stake in iVeri Payment Technologies,
a Pan-African electronic payment solutions provider based in Johannesburg.
iVeri has been developing electronic payment technology since 1998 for
a range of African-based banks and provides remote banking terminal
solutions suited to emerging markets.

26. 26 | Cim Global Business
The Finance cluster offers financial and insurance solutions to a wide
range of corporates, SMEs and individual customers including:
Consumer finance
Cim Finance offers credit purchase facilities to a large number of individual
clients through a network of 72 counters and over 700 authorised retail
outlets across Mauritius.
Credit cards
The company offers acquiring and issuing services for Visa, MasterCard and
China UnionPay. Cim Finance is the first Non-Banking Financial Institution in
Sub-Saharan Africa to issue MasterCard and Visa credit cards and the first in
Africa to issue UnionPay Credit cards.
Leasing
Cim Finance offers finance and operating lease packages for individuals,
entrepreneurs, professionals and commercial enterprises.
Factoring
Cim Finance offers domestic factoring services to a range of commercial
clients in Mauritius.
E-Commerce Gateway
Companies wishing to acquire online customers can enjoy access to a fully-
fledged E-Commerce payment platform.

27. Cim Global Business | 27
Cim Global Business is the umbrella brand name for;
Cim Fund Services Ltd,
Cim Trustees Ltd,
Cim Corporate Services Ltd,
which are companies duly licensed and regulated by the Financial Services
Commission (Mauritius).
The information on this brochure is intended only to provide a summary
of the subject matter covered. Whilst all reasonable care has been taken
in the preparation of information mentioned therein, Cim Global Business
cannot be held responsible for any mistake or omission. Cim Global Business
assumes no liability for any loss or damage suffered by any person as a result
of the use or reliance of any of the information or content of this brochure.
This brochure is not meant to be a substitute for professional advice and
care must be taken in relying on it and no person should act in reliance
on any statement contained in this brochure without first obtaining specific
professional advice. Cim Global Business does not have any responsibility to
update the attached brochure or advise of any subsequent changes.

28. www.cimglobalbusiness.com
Cim Global Business
33,Edith Cavell Street
Port Louis,
Mauritius
T : + 230 212 9800
E : mauritius@cimglobalbusiness.com
Cim Global Business Singapore
Pte Ltd
T : +65 6532 7600
E : singapore@cimsg.com