Mauritius–MNE Tax

Africa

EU tax transparency directive: When turkeys vote for Christmas

January 10, 2022

Cédric Maheo, CWA Morocco, discusses how the EU directive on public country-by-country reporting for large multinationals, published in the Official Journal of the European Union on December 1, will give tax authorities in the developing world new data on multinationals operating in . . .

Africa

India proposes rules to implement farewell to the retro tax

September 16, 2021

Suranjali Tandon, National Institute of Public Finance and Policy, discusses India’s Central Board of Direct Taxes August 28 publication of a consultation document on proposed rules to remove the controversial retroactive application of a law taxing indirect transfers of assets situated in . . .

Africa

Maldives, Papua New Guinea, and Rwanda join multilateral treaty for international tax cooperation and exchange of information: OECD→

August 11, 2021

Africa

New Lesotho–Mauritius tax treaty replaces 1997 treaty connected with African countries’ concerns regarding MNE use of shell companies in Mauritius to dodge taxes: International Consortium of Investigative Journalists→

August 2, 2021

Africa

Profit shifting persists as corporate tax rates drop 30% in 20 years, OECD study finds

July 29, 2021

The OECD’s annual “Corporate Tax Statistics,” released July 29, reports that the statutory corporate income tax rate in 111 reviewed jurisdictions declined from an average of 28.3% in 2000 to . . .

Africa

Mauritius introduces new tax holidays, VAT on digital services from foreign suppliers

August 11, 2020

Joe Chan, Managing Partner, ATax Advisors Limited and Zaynab Hisaund, Senior Tax Manager, ATax Advisors Limited, discuss Mauritius’ Finance Bill, enacted August 7 . . .

Africa

Zambia terminates tax treaty with Mauritius: Chris Phiri / Zambia Reports→

June 24, 2020

Africa

Senegal cancels tax treaty with Mauritius

June 8, 2020

Moïse Gnakouri, a Doctoral Researcher, Catholic University of Louvain, Belgium, writes about the Senegal government’s decision to cancel its tax treaty with Mauritius . . .

Africa

Mauritius, Kenya tax treaty protocol signed

October 23, 2019

The Mauritius government has announced that a protocol . . .

Africa

BEPS MLI to enter to force for Mauritius

October 23, 2019

Mauritius on October 18 deposited its instrument of ratification . . .

Africa

EU Council revises its tax blacklist, addresses “two out of three” exception and foreign source income exemption regimes

October 10, 2019

Davide Anghileri of the University of Lausanne, Switzerland, resolutions relating to taxation adopted by the of the EU Council today . . .

Africa

EU Code of Conduct Group proposes changes to tax blacklist for seven countries including Switzerland, UAE, Mauritius

October 8, 2019

Davide Anghileri of the University of Lausanne, Switzerland, discusses October 4 EU Code of Conduct Group (Business Taxation) recommendations for amendments to the EU list of non-cooperative tax jurisdictions . . .

Africa

Switzerland to exchange financial account information with 33 more countries for tax purposes

August 15, 2019

Davide Anghileri of the University of Lausanne discusses an August 14 decision of Switzerland’s Federal Council confirming that Switzerland will exchange financial account information with 33 more reviewed partner countries . . .

Africa

Mauritius amends country-by-country reporting rules to add penalties for noncompliance

May 27, 2019

Akshar Maherally, Managing Director of WTS Tax Consulting (Mauritius) Ltd, Mauritius, discusses new rules, published May 4, that impose penalties on multinationals that do not comply with country-by-country reporting requirements . . .

Africa

Journalists publish details of 200+ companies using offshore law firm, conclude Mauritius promotes tax avoidance

July 23, 2019

Data on more than 200 companies that engaged the Mauritius office of Conyers Dill & Pearman were published on the internet today by the . . .

Africa

Mauritius to add new tax incentives, changes to partial exemption regime

June 12, 2019

Johanne Hague, Senior Partner, Juristconsult Chambers, Ebene, Mauritius, discusses tax changes in the Mauritius budget for 2019—2020, delivered June 10 . . .

Africa

IMF paper concludes African countries worse off for signing tax treaties with “investment hubs” like Mauritius

October 26, 2018

African countries that signed tax treaties with Mauritius and other nations considered to be “investment hubs” did . . .

Africa

Mauritius signs MLI to combat multinational tax avoidance

July 5, 2017

As expected, Mauritius today signed the the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI). If ratified, Mauritius’ action . . .

Africa

Jersey, Mauritius sign tax treaty

March 3, 2017

A tax treaty was signed by Jersey and Mauritius government officials today, according to a government of Jersey . . .

Africa

Twenty nations’ tax laws may aid multinational profit shifting, OECD report says

October 17, 2017

Twenty countries have tax laws that may be considered harmful preferential regimes, facilitating tax avoidance by multinationals and reducing the tax base of other countries, an OECD report released Monday revealed. The review, conducted by the OECD Forum on Harmful Tax Practices (FHTP), assessed countries’ tax laws against . . . .

Africa

US negotiating exchange of country-by-country tax reports with 20 more nations

August 30, 2017

The US IRS is negotiating with 20 countries to annually exchange country-by-country reporting data on large multinational firms . . .

Switzerland consults on introducing automatic exchange of tax information with 22 countries

December 1, 2016

The Swiss government has today announced a consultation on commencing automatic exchange of information in tax matters with 22 countries, writes Davide Anghileri, a lecturer at the University of Lausanne . . .

Africa

Mauritius proposes to alter taxation of firms holding global business licenses, banking institutions: EY→

July 6, 2018

Africa

Mauritius changes taxation of corporations conducting cross-border business: EY→

August 18, 2018

Africa

New Mauritius rules define “place of effective management” for international tax purposes

December 3, 2018

The Mauritius government has issued a practice statement defining . . .

Africa

Mauritius MLI choices allow it to remain a tax haven: Tax Justice Network→

July 13, 2017

Africa

Report compares 12 countries’ tax rules for holding companies: Loyens & Loeff→

April 14, 2017

Africa

Kenya and Mauritius sign new tax treaty following court nullification of earlier agreement

April 15, 2019

The Kenyan and Mauritius governments have signed a new tax treaty following the Kenya High Court invalidation last month of a 2012 treaty between two nations in an action brought by Tax Justice Network Africa . . .

Africa

Russia, Malta, Mauritius, Hungary, Gabon, Indonesia, Lithuania sign tax agreement on exchange of country-by-country reports

January 28, 2017

In an effort to provide their tax administrations with tools to combat corporate tax avoidance through transfer pricing, officials from 7 more countries have signed an agreement setting out the parameters for automatic exchange of country-by-country reports on large . . .

Africa

Mauritius budget alters foreign tax credit rules: Lubna Kably / Times of India→

June 20, 2018

Africa

Macau, Mauritius, Ukraine join the ‘inclusive framework on BEPS’ to combat multinational tax avoidance

November 26, 2016

Macau, Mauritius, and Ukraine have joined the ‘inclusive framework on BEPS,’ a group of countries that have pledged to promote the implementation of measures to combat . . .

Africa

New protocol allows India to tax capital gains from sales by Mauritius residents of Indian company stock

May 10, 2016

India and Mauritius today signed a protocol to their 1983 tax treaty, revising the tax treatment of capital gains on sales by Mauritius residents of . . .

UPDATE: Text of the India/Mauritius protocol published: The text of the new protocl has been published on the Mauritius goverment website. See: Protocol.

Africa

India, Mauritius to soon discuss tax treaty amendment: Gireesh Chandra Prasad / Livemint→

August 28, 2017

Africa

US agrees to exchange country-by-country tax reports with Liechtenstein and Mauritius

May 16, 2018

US IRS has announced that it has agreed to exchange country-by-country reports on large multinationals with Liechtenstein and Mauritius.

The agreement . . .

Africa

OECD releases updated report on “preferential tax regimes” benefiting multinationals

November 15, 2018

The OECD today released an updated report, approved by the 123-nation “Inclusive Framework on BEPS,” which identifies preferential tax . . .

Africa

India-Mauritius tax treaty re-negotiated: what it means for international business

June 27, 2016

Mansi Seth, US practice leader at Nishith Desai Associates in New York, and Shipra Padhi, a senior international tax specialist based in the firm’s Mumbai office, discuss how the taxation of foreign investment in India will change as a result of the renegotiation of the India-Mauritius tax treaty . . . .

Africa

Mauritius signs tax treaties with Ghana, Jersey, negotiating Mali treaty

March 20, 2017

The Mauritius Revenue Authority has advised that Mauritius has signed tax treaties . . .

Africa

Luxembourg announces new tax treaty with Serbia; entry into force of protocols with Ireland, Mauritius, Lithuania and UAE; and law approving tax treaties with six other nations

December 31, 2015

The government of Luxembourg has announced that protocols signed with Ireland, Mauritius, Lithuania and United Arab Emirates entered into force on December 11 and . . .

Africa

Mauritius and Morocco sign tax treaty

November 27, 2015

Mauritius and Morocco signed a tax treaty on November 25, the Mauritius goverment . . .

Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024

Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024

David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023

Jose Dominguez on The new US international tax rules: what you need to know about GILTI, FDII, BEAT etc.: “Very informative article. Question. Do you have a software to compute these US International Calcs to make them in house?” April 12 ,2023

Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

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