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Mauritius


  • 22-September-2022

    English

    Assessing tax relief from targeted investment tax incentives through corporate effective tax rates - Methodology and initial findings for seven Sub-Saharan African countries

    Corporate tax incentives reduce investment costs for businesses, which may affect investment and location decisions. They apply through different designs and interact with countries’ standard tax systems, often making it difficult for tax policy makers and researchers to compare their generosity and assess their impacts across countries. This paper develops a methodology to calculate forward-looking corporate effective tax rates (ETRs) summarising tax relief from investment tax incentives into comparable indicators. It presents ETR indicators for seven Sub-Saharan African countries. Empirical results show that tax incentives substantially lower corporate taxation across these countries. On average, tax incentives reduce ETRs by 30% in the food and automotive industries compared to the standard tax treatment. ETRs often differ among taxpayers in a same sector and country - by up to 55%. The most generous tax treatment is typically offered within Special Economic Zones, where tax incentives can reduce ETRs to near zero.
  • 18-October-2019

    English

    Mauritius deposits its instrument of ratification for the Multilateral BEPS Convention

    Today, Mauritius deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS) with the OECD’s Secretary-General, therewith underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Mauritius, the MLI enters into force on 1 February 2020.

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  • 27-November-2018

    English, PDF, 846kb

    Draft MLI Position for Mauritius

    Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Mauritius.

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  • 21-August-2017

    English

  • 24-April-2014

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mauritius 2014 (Supplementary Report) - Combined: Phase 1 + Phase 2

    This publication contains the Second Supplementary Combined: Phase 1 + Phase 2 Peer Review Report for Mauritius.
  • 26-October-2011

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mauritius 2011 (Supplementary Report) - Combined: Phase 1 + Phase 2

    This publication contains the Supplementary Combined: Phase 1 + Phase 2 Peer Review Report for Mauritius.
  • 27-January-2011

    English

    Peer Review Report of Mauritius - Combined Phase 1 + Phase 2

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Mauritius.

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