Mauritius
Mauritius negotiating tax treaty with North Sudan
The Mauritius Revenue Authority on October 13 updated its website to indicate . . .
Mauritius
Africa
Mauritius signs multilateral tax convention
Mauritius on June 23 signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, the OECD has announced. The country is the 87th signatory to the . . .
Africa
Mauritius releases FATCA guidance
The Mauritius Revenue Authority on March 19 released on guidance notes for implementing FATCA. See, Guidance Notes.
Africa
South Africa-Mauritius tax treaty enters into force
The South African goverment has announced that a new tax treaty with Mauritius was gazetted on June 17 and thus entered into force on May 28. The treaty, signed May 17, 2013, replaces. . .
Africa
Malta and Mauritius sign double tax treaty, text available.
The governments of Malta and Mauritius on October 15 signed an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. See, treaty.
Africa
TJN Africa’s challenge to “loophole-ridden” Kenya-Mauritius tax agreement to be heard in Kenya High Court
A legal challenge to the Kenya-Mauritius Double Taxation Agreement, brought by Tax Justice Network Africa (TJN-A) in the High Court of Kenya at Nairobi, is getting closer to resolution, as a hearing date for the matter will be set on December 9. The lawsuit, filed October 3, 2014, is the first of its kind in Africa and . . .
Africa
Rwanda-Mauritius treaty enters into force
A tax treaty between the Republic of Mauritius and the Republic of Rwanda, signed on 20 April 20, 2013, entered into force on August 4. The provisions of the agreement shall be deemed to apply in Rwanda, in respect of any income year beginning on or after January 1, 2013; and in Mauritius, in respect of any period beginning on or after July 1, 2013. Release
Africa
Mauritius removed from Italy’s tax blacklist
Mauritius was removed from Italy’s tax blacklist with the entry into force of the Italian Stability Law 2015, the Mauritius government announced April 15. The development follows efforts undertaken by Mauritius . . .
Africa
India and Mauritius reach agreement on tax treaty
India and Mauritius have reached consensus on the conclusion of a tax treaty, the Mauritian government announced July 1. Agreement was reached yesterday following discussions held by a joint working group of Indian and Mauritian officials . . .
Africa
Netherlands Supreme Court denies interest deduction under base erosion rules
The Netherlands Supreme Court on June 5 upheld a lower court decision denying an interest deduction to a Dutch holding company for interest paid to a related Mauritius company under the Dutch base erosion rules because the company did not establish sufficient business reasons for the debt, writes Loyens & Loeff in a June 8 tax alert.
Africa
Mauritius and Austria sign TIEA
Mauritius and Austria have signed a tax information exchange agreement (TIEA) according to a release posted on a Mauritius government website March 13. The agreement was . . .
Africa
Indian court confirms that Mauritian tax residency certificate is sufficient to access tax treaty benefits
India’s Punjab and Haryana High Court on August 26 ruled that Blackstone Mauritius and Barclays Mauritius are residents of Mauritius, and thus may take advantage of the India-Mauritius tax treaty, even though the companies’ only tie to Mauritius was . . .
Africa
Africa
Mauritius releases FATCA FAQs
The Mauritius Revenue Authority on August 28 released a list of frequently asked questions on FATCA . The 2005 deadline for FACTA reporting is August 31. See, Release.
