OECD latest report on Peer Review Results on Preferential Regimes – Mauritius Tax Regimes NOT HARMFUL

On 15th of November 2018, the Organisation for Economic Co-operation and Development (OECD) has released its report on Peer Review Results in its assessment of harmful tax practices of Preferential Regimes in 53 jurisdictions.

The report shows clearly that Mauritius meets all the international requirements of the BEPS Action 5 and therefore does not have any harmful practices in its tax regimes. The following local tax regimes were reviewed by the OECD Forum on Harmful Tax Practices (FHTP):

i. Category 1 and Category 2 Global Business companies;

ii. Banks, as regard their foreign source income also known as segment B income;

iii. Captive Insurance;

iv. Partial Exemption System;

v. The newly introduced tax regime for banks;

vi. Freeport;

vii. Global Headquarters Administration;

viii. Global Treasury Activities;

ix. Investment Banking; and

x. Shipping.

 

 

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