Mauritius: Withholding Tax

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Marie Henri Dominique Galea V/s The ARC & The MRA [2025] UKPC 17

In a judgment dated 8 April 2025, the Judicial Committee of the Privy Council allowed the appeal of the taxpayer, Marie Henri Dominique Galea against the decision of the Supreme Court of Mauritius which had maintained the ruling of the Assessment Review Committee ("ARC").

CMS Prism in association with CMS

Mauritius Supreme Court Rules On Eligibility To Claim Partial Exemption

The Supreme Court of Mauritius overturned, on 31 January, an ARC decision in favour of the taxpayer in a judgment that confirmed that companies are entitled to the 80% income exemption even where the income does not originate from CIGA.

TS

The Sovereign Group

Mauritius DTAA Eligibility vis-à-vis Grandfathering

The Asssessee, is a Mauritius based entity, registered as a FPI with SEBI and possess a valid Tax Residency Certificate.

AC

Aurtus Consulting LLP

Supreme Court Ruling In Alteo Energy Ltd: Pivotal For Mauritius' Partial Exemption Tax Regime

The recent Supreme Court decision in Alteo Energy Ltd ("AEL") v Assessment Review Committee & Anor (2025 SCJ 47) provides welcome clarity on the application of Mauritius...

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ENS

Mauritius Transfer Pricing Case: A New Challenge For Multinationals

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Fairbridges Wertheim Becker

Benefit Under Treaty Cannot Be Withheld Without Invocation Of GAAR Or Evidence Of Impermissible Avoidance Arrangement Where TRC Is Available

AC

Aurtus Consulting LLP

Exploring New Developments In Global Taxation: Workshop Spotlights Taxation And Fiscal Matters

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AXIS Fiduciary Ltd

Finance Bill 2023 – An Overview For Businesses

OL

Orison Legal

MRA Hosts The 13th ATAF Country Correspondent Conference

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AXIS Fiduciary Ltd

A New Order: Highlights On The Innovations Of The 2023 Finance Law In Cameroon

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Centurion Law Group

How Does Mauritius Stand Out From Other Offshore Hubs?

CG

Centurion Law Group

Tax Measures To Broaden The Tax Base And Improve The Business Climate In Cameroon – Part VI

CG

Centurion Law Group

Fiscal Measures To Broaden The Tax Base And Ameliorate The Business Climate In Cameroon – Part V

CG

Centurion Law Group

A Destination Of Choice For Nigerian Investors

CG

Centurion Law Group

Family Offices Comparative Guide

Mauritius Wealth Mgt

CMS Prism in association with CMS

Is Cryptocurrency Security – The Mauritian And USA Perspectives?

Mauritius Technology

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Appleby

Case Commentary: Mulliez H.S.B V Telecel Group SA & Anor 2025 SCJ 31

Mauritius Litigation

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Appleby

Mauritius Supreme Court Rules On Eligibility To Claim Partial Exemption

TS

The Sovereign Group

Investing In India Via Mauritius: Some Certainty Is Better Than None!

Worldwide Commercial

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ENS

Related Country Guides

Tax Treaties

Mauritius DTAA Eligibility vis-à-vis Grandfathering

The Asssessee, is a Mauritius based entity, registered as a FPI with SEBI and possess a valid Tax Residency Certificate.

AC

Aurtus Consulting LLP

Benefit Under Treaty Cannot Be Withheld Without Invocation Of GAAR Or Evidence Of Impermissible Avoidance Arrangement Where TRC Is Available

Accion Africa-Asia Investment Company1 (‘Assessee') was an investment holding company incorporated in Mauritius and had been granted a Category I Global Business License. It was a tax resident of Mauritius...

AC

Aurtus Consulting LLP

Mauritius Can Act As A Window To Africa For Indian Investors

Soomilduth Bholah, Mauritius' Minister of Financial Services and Good Governance, visited India to encourage Indian investors to utilise Mauritius as a gateway through...

Mauritius Finance

TS

The Sovereign Group

The Mauritius IFC – A Prime Destination For Ease Of Doing Business

Mauritius Government

AF

AXIS Fiduciary Ltd

Indo-Mauritius Tax Talk: No Need To Press The Panic Button

ND

Nishith Desai Associates

Base Erosion And Profit Shifting Project Implementation In Mauritius

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Dentons

Regulatory Legislation Update Mauritius

Mauritius Wealth Mgt

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Appleby

Mauritius Commits To Sign The Multilateral Convention To Implement Tax Treaty Related Measures To Prevent Base Erosion And Profit Shifting By 30 June 2017

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FSPA

Encouraging Investment

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ICSA

See more

Income Tax

Marie Henri Dominique Galea V/s The ARC & The MRA [2025] UKPC 17

In a judgment dated 8 April 2025, the Judicial Committee of the Privy Council allowed the appeal of the taxpayer, Marie Henri Dominique Galea against the decision of the Supreme Court of Mauritius which had maintained the ruling of the Assessment Review Committee ("ARC").

CMS Prism in association with CMS

Mauritius Supreme Court Rules On Eligibility To Claim Partial Exemption

The Supreme Court of Mauritius overturned, on 31 January, an ARC decision in favour of the taxpayer in a judgment that confirmed that companies are entitled to the 80% income exemption even where the income does not originate from CIGA.

TS

The Sovereign Group

Investing In India Via Mauritius: Some Certainty Is Better Than None!

For years, Mauritius has served as a key gateway for foreign investment into India. With its well-established financial sector and strong historical ties to India...

Worldwide Commercial

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ENS

Supreme Court Ruling In Alteo Energy Ltd: Pivotal For Mauritius' Partial Exemption Tax Regime

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ENS

Key Updates: Finance (Miscellaneous Provisions) Act 2024

Mauritius Finance

AF

AXIS Fiduciary Ltd

Finance Act 2024: An Overview For Businesses

Mauritius Finance

OL

Orison Legal

Mauritius Can Act As A Window To Africa For Indian Investors

Mauritius Finance

TS

The Sovereign Group

Finance Bill 2023 – An Overview For Businesses

OL

Orison Legal

Thought Leadership-Overview Of Nigeria's New Start-Up Act 2022.

Mauritius Commercial

CG

Centurion Law Group

See more

Corporate Tax

Key Updates: Finance (Miscellaneous Provisions) Act 2024

On 27 July 2024,the Mauritian Parliament enacted the Finance (Miscellaneous) Provisions Act 2024 ("FA 2024"), which gives legal effectto the measures outlined by theHonourable Minister of Finance...

Mauritius Finance

AF

AXIS Fiduciary Ltd

Finance Act 2024: An Overview For Businesses

The Finance (Miscellaneous Provisions) Act 2024 was gazetted on 27 July 2024. It legislates the measures announced in the Minister of Finance's Budget Speech 2024-2025.

Mauritius Finance

OL

Orison Legal

How Does Mauritius Stand Out From Other Offshore Hubs?

Mauritius is widely recognized and internationally acclaimed as the foremost investment gateway into Africa. The country is the eastern-most part of Africa...

CG

Centurion Law Group

A Destination Of Choice For Nigerian Investors

CG

Centurion Law Group

Corporate Tax Comparative Guide

AM

Andersen (Mauritius) Ltd

Investing In Mauritius – Tax

JC

Juristconsult Chambers

Mauritius 2016-2017 Budget Brief

AF

AXIS Fiduciary Ltd

Mauritius Reinforces Its Position As The Hub For Investment In Africa

JC

Juristconsult Chambers

Fundamental Changes To The India Mauritius Double Tax Treaty Announced

JC

Juristconsult Chambers

See more

Capital Gains Tax

Global Business Company (GBC) In Mauritius

Thinking of going global? Here is what you need to know about setting up a Global Business Company (GBC) in Mauritius.

Mauritius Commercial

AF

AXIS Fiduciary Ltd

Mauritius DTAA Eligibility vis-à-vis Grandfathering

The Asssessee, is a Mauritius based entity, registered as a FPI with SEBI and possess a valid Tax Residency Certificate.

AC

Aurtus Consulting LLP

Investing In India Via Mauritius: Some Certainty Is Better Than None!

For years, Mauritius has served as a key gateway for foreign investment into India. With its well-established financial sector and strong historical ties to India...

Worldwide Commercial

E

ENS

Benefit Under Treaty Cannot Be Withheld Without Invocation Of GAAR Or Evidence Of Impermissible Avoidance Arrangement Where TRC Is Available

AC

Aurtus Consulting LLP

How Does Mauritius Stand Out From Other Offshore Hubs?

CG

Centurion Law Group

A Destination Of Choice For Nigerian Investors

CG

Centurion Law Group

Is Beneficial Ownership A Relevant Criterion When A Company Resident In Mauritius Is Seeking To Claim Treaty Benefits Under Article 13 Of The India-Mauritius DTAA?

OL

Orison Legal

Important Changes To The Residency Of Mauritian Trusts

TS

The Sovereign Group

Indo-Mauritius Tax Talk: No Need To Press The Panic Button

ND

Nishith Desai Associates

See more

Latest Videos

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Customs And Trade Podcast With Khanyisa Cingo & Sipho Mhaga (Video)

SG

SNG Grant Thornton

Tiger Brands Recalls R650 Million Worth Of Canned Products. Liquor Industry Given R7.5bn In Tax Postponement - But Does It Mean Anything? (Video)

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ENS

South Africa – Tax Update (Video)

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Bowmans

Nigeria Commences Automatic Exchange Of Taxpayer Information

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PwC Nigeria

Is FIRS Empowered To Place A Lien On Tax Defaulter's Account? (Video)

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Deloitte Nigeria

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