GMC Practice Areas

GMC vs Mainland Bhutan Structuring: Legal Advisory

This is the first question every serious investor asks and almost no one else can answer competently, because it requires practicing in both systems. GMC offers a common law framework with financial services rules modelled on an established international financial centre, the SAR tax regime, and the GFSO. Mainland Bhutan offers the FDI regime, access to the domestic market, hydropower and natural resources, and a different tax and labour system. Many of the best structures use both: a GMC entity for international activity paired with a mainland presence for domestic operations.

Our legal advisory

Comparative entry analysis across regulatory, tax, labour, market access, and exit dimensions

Dual-structure design and intercompany documentation

Advice on migrating existing mainland structures into or alongside GMC

Advice on GMCA and mainland authority requirements

Who engages us

We advise multinational enterprises, investment funds, family offices, financial institutions, digital asset businesses, technology companies, infrastructure sponsors, and strategic investors evaluating entry into Bhutan and Gelephu Mindfulness City.

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