The Government of the Republic of Mauritius has ratified double taxation agreements (DTA) with Guernsey and several African countries.

On the 5 July 2017, Mauritius signed the Organisation for Economic Co-operation and Development's (OECD) Multilateral Convention to Implement Tax Treaty Related Measures...

The distinction between place of effective management (POEM) and central management and control (CMC) has long been a source of uncertainty in tax law.

Mauritius, as a fully collaborative and responsible IFC of substance, has always supported the implementation of best practices as set by leading globally recognised institutions.

Soomilduth Bholah, Mauritius' Minister of Financial Services and Good Governance, visited India to encourage Indian investors to utilise Mauritius as a gateway through...

The Government of India announced in a press release dated 10 May 2016 that Mauritius and India have signed a protocol amending the agreement for avoidance of double taxation with Mauritius.

Since its independence, Mauritius has humbly embarked on a remarkable journey of economic transformation, surprising the world and exceeding many expectations.

Accion Africa-Asia Investment Company1 (‘Assessee') was an investment holding company incorporated in Mauritius and had been granted a Category I Global Business License. It was a tax resident of Mauritius...

In this article, Priscilla and Rowin discuss the implementation of the OECD's Base Erosion and Profit Shifting Project in Mauritius.

India and Mauritius signed a protocol for the amendment of the convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes of income and capital gains convention...

According to the Notices, the DTAA with Congo and Egypt are deemed to have come into operation on 8 October 2014 and 10 March 2014 respectively.

Implications for Mauritius following the revision of the India-Mauritius Double Taxation Avoidance Agreement

The Judicial Committee of the Privy Council has delivered a landmark ruling on Mauritius tax law, clarifying when companies can claim an 80% exemption on interest income under the Income Tax Act. This decision resolves a critical dispute between Alteo Energy Ltd and the Mauritius Revenue Authority regarding the interpretation of substantial activity requirements for tax exemptions. The judgment establishes a new framework for determining eligibility based on where income-generating activities are performed

The Asssessee, is a Mauritius based entity, registered as a FPI with SEBI and possess a valid Tax Residency Certificate.

Most readers are familiar with the concept of a company limited by shares where the liability of its members is limited to the amount committed on the shares they have subscribed for.

Alors que nous sommes nombreux à attendre avec impatience la fin d'une année particulièrement difficile dans de nombreux secteurs, notamment dans le domaine des services financiers...

Mauritius renegotiating tax treaty is not confirmed yet.

Mauritius has entered into treaties with other countries to mitigate the effects of double taxation.

Almost by definition the experienced offshore practitioner has to be proficient (if not always an expert) in all manner of legal, accounting, taxation, regulatory and general business matters. That is to say nothing of being a mentor, confidante and occasional psychologist to one’s clients.