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  • Article

    Tax Focus Newsletter - June 2022

    Among the innovations of this Finance Act 2022, various measures to strengthen the fight against money laundering and terrorist financing in Burkina Faso have been adopted.
    MauritiusTax
    SNG Grant Thornton
    SNG Grant Thornton
  • Article

    MRA Communiqué- Submission Of Returns And Payment Of Taxes

    The Mauritius Revenue Authority ("MRA") has issued a communiqué on 31 March 2021 regarding submission of returns and payment of taxes. The MRA informs that the requisite online facilities
    MauritiusTax
    AXIS Fiduciary Ltd
    AXIS Fiduciary Ltd
  • Article

    MRA Hosts The 13th ATAF Country Correspondent Conference

The Mauritius Revenue Authority (MRA) hosted the 13th ATAF Country Correspondent Conference from 11 -12 May 2023, bringing together tax administration experts from various African countries...
MauritiusTax
AXIS Fiduciary Ltd
AXIS Fiduciary Ltd
  • Article

    Exploring New Developments In Global Taxation: Workshop Spotlights Taxation And Fiscal Matters

    A workshop titled "Emerging Trends in International Taxation" organized by the IFA Mauritius Branch in partnership with Mauritius Finance and ACCA Mauritius took place on September 15, 2023.
    GlobalTax
    AXIS Fiduciary Ltd
    AXIS Fiduciary Ltd
  • Article

    A Double Taxation Avoidance Agreement (DTAA) Has Been Signed Between The Republic Of Mauritius And The Republic Of Angola

    In its strategy to remain the trampoline jurisdiction of choice for the African continent Mauritius' government cabinet of August 19 took note of the public declaration to be made of Regulation 2022...
    MauritiusTax
    AXIS Fiduciary Ltd
    AXIS Fiduciary Ltd
  • Article

    Axis Talks – FATCA And CRS Reporting In This Challenging Accountability Era

    Foreign Account Tax Compliance Act ("FATCA") and Common Reporting Standard ("CRS") reporting are becoming increasingly important in this challenging accounting era...
    MauritiusTax
    AXIS Fiduciary Ltd
    AXIS Fiduciary Ltd
  • Article

    EU Council Confirms Mauritius As Compliant With EU Tax Good Governance Principles

    On 10 October 2019, the Economic and Financial Affairs Council of the European Union (EU Council) confirmed that Mauritius complied with the good governance tax principles of the European Union.
    MauritiusFinance and Banking
    Appleby
    Appleby
  • Article

    First Ever Tax Appeals Board: A Historic Development In Ghana

    The inauguration of this Board brings relief to many, especially as the previous system of objection to tax assessments required a person aggrieved by the decision of the Commissioner-General...
    MauritiusLitigation, Mediation & Arbitration
    Centurion Law Group
    Centurion Law Group
  • Article

    Mauritius Commits To Sign The Multilateral Convention To Implement Tax Treaty Related Measures To Prevent Base Erosion And Profit Shifting By 30 June 2017

    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.
    MauritiusTax
    FSPA
    FSPA
  • Article

    Mauritius Is Changing Its Tax Rules In A Significant Way

    Significant tax reforms have been introduced in the Global Business sector in Mauritius.
    MauritiusTax
    PwC Nigeria
    PwC Nigeria
  • Article

    Alternative Tax Dispute Resolution – A New Platform To Settle Tax Disputes Efficiently

    The Mauritius Revenue Authority (MRA) has set up an Alternative Tax Dispute Resolution (ATDR) Panel to resolve tax disputes through a streamlined process that is efficient and cost effective.
    MauritiusTax
    BLC Robert
    BLC Robert
  • Article

    Benefit Under Treaty Cannot Be Withheld Without Invocation Of GAAR Or Evidence Of Impermissible Avoidance Arrangement Where TRC Is Available

    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...
    MauritiusTax
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    Fiscal Measures To Broaden The Tax Base And Ameliorate The Business Climate In Cameroon – Part V

    Last month was dedicated to introducing the innovations of the new 2022 Finance law in Cameroon. This discussion was centered on the review of fiscal measures put in place to broaden...
    MauritiusTax
    Centurion Law Group
    Centurion Law Group
  • Article

    Mauritius Transfer Pricing Case: A New Challenge For Multinationals

    In recent years, transfer pricing has become a critical issue for multinational corporations (MNCs), especially those involved in the commercialisation of intellectual property (IP).
    MauritiusTax
    Fairbridges
    Fairbridges
  • Article

    Mauritius gazettes the Finance Act 2025

    The Finance Act 2025, which provides for a number of important tax changes announced in the Mauritian National Budget by Prime Minister and Minister of Finance Dr Navinchandra Ramgoolam in June, was gazetted on 9 August after receiving Presidential assent.
    MauritiusFinance and Banking
    The Sovereign Group
    The Sovereign Group
  • Article

    Key Taxation Implications Of The COVID-19 Act

    On 15 May 2020, the COVID-19 (Miscellaneous Provisions) Act, 2020 (the "COVID-19 Act") was adopted by Mauritian Parliament. This legislation notably amends...
    MauritiusCoronavirus (COVID-19)
    ENS
    ENS
  • Article

    Joint Statement By The FSC & The FSPA

    As a jurisdiction of substance, the Mauritius IFC has been instrumental in driving quality investments in Africa, leading to sustained growth and prosperity across the continent.
    MauritiusFinance and Banking
    FSPA
    FSPA
  • Article

    Automatic Exchange Of Information In Tax Matters: Mauritius Is One Of The First African Countries To Sign Up

    Mauritius was one of the two countries from the African continent to sign the CAA (the other being South Africa).
    MauritiusTax
    Juristconsult Chambers
    Juristconsult Chambers
  • Article

    Investing In India Via Mauritius: Some Certainty Is Better Than None!

    For years, Mauritius has served as a key gateway for foreign investment into India. With its well-established financial sector and strong historical ties to India...
    GlobalCorporate/Commercial Law
    ENS
    ENS
  • Article

    A Brief History Of Business Laws In Mauritius Since 1968

    When the Constitution was enacted in 1968, there was not much business around apart from sugar cane, industries accessory to it and basic trade and commerce for the needs of colonial Mauritius.
    MauritiusGovernment, Public Sector
    Juristconsult Chambers
    Juristconsult Chambers
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