Comparative Guides

Welcome to Mondaq Comparative Guides - your comparative global Q&A guide.

Our Comparative Guides provide an overview of some of the key points of law and practice and allow you to compare regulatory environments and laws across multiple jurisdictions.

Start by selecting your Topic of interest below. Then choose your Regions and finally refine the exact Subjects you are seeking clarity on to view detailed analysis provided by our carefully selected internationally recognised experts.

4. Results: Answers
Corporate Tax
Trends and predictions
How would you describe the current tax landscape and prevailing trends in your jurisdiction? Are any new developments anticipated in the next 12 months, including any proposed legislative reforms?

Answer ...

  • The fiscal legislation has been significantly overhauled since 2018 to align Mauritius with its commitments under the Base Erosion and Profit Shifting (BEPS) action plan.
  • There may be other legislative reforms, depending on the further work undertaken by the Organisation for Economic Co-operation and Development and the European Union on Pillars 1 and 2 of the BEPS project.

For more information about this answer please contact: Joe Chan from ATax Advisors Limited
Corporate Tax