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News INCOME TAX

  • Apr 10, 2019
  • Double tax avoidance pact based on OECD model, says Mauritius

    The Economic Development Board of Mauritius has stressed that the country is compliant with all OECD norms and its model double tax avoidance pact is based on the OECD model, developed after years of best practices. “Mauritius is compliant with all OECD norms, including the Global Forum on Transparency and Exchange of Information for Tax Purposes, the Base Erosion and Profit Shifting project, and the Common Reporting Standard,” the EDB said in a statement on Tuesday, adding that companies operating in Mauritius are subject to stringent substance requirements, including minimum of number of resident directors, full-time employees, expenditure, and principal bank accounts in Mauritius.