WTS in Mauritius

Recent tax developments from nine countries on the continent.

The Finance Act 2024, published on 27 July 2024, has introduced the imposition of the CCR Levy, which is intended to support national efforts aimed at protecting, managing, investing in, and restoring Mauritius’ natural ecosystem, as well as addressing the impacts of climate change.

Recent tax developments from nine countries on the continent.

Recent tax developments from eight countries on the continent.

The Supreme Court recently provided an interesting interpretation of the application of the remittance rule, as well as the tax residency rule, in a judgment delivered in the now commonly called “Dilloo Case”.

Mauritius lacks transfer specific transfer pricing legislation, but the Income Tax Act 1995's Section 75 applies the arm’s length principle to assess related party transaction terms.

Recent tax developments from eight countries on the continent.

Recent tax developments from eight countries on the continent.

Mauritius is increasingly popular as a platform for Fund Managers to structure investment funds, including Collective Investment Scheme(“CIS”) and Closed-End Fund (“CEF”) vehicles, targeting Africa and Asia. 

Recent tax developments from six countries on the continent.

Finance (Miscellaneous Provisions) Bill 2020

Finance (Miscellaneous Provisions) Bill 2019