2019 OECD Peer Review Results: No Harmful Tax Practices in Mauritius
The OECD’s Inclusive Framework on BEPS has approved on 19 July 2019 the results of the review on the substance requirements for no or only nominal tax jurisdictions, as well as updates to the results of reviews of preferential tax regimes previously conducted as part of the “2018 Progress Report on Preferential Regimes”.
As per the report released by the OECD, and which reviewed a wide spectrum of the Mauritius tax system as summarised below, there are no harmful tax practices in Mauritius. The results of the OECD’s review therefore recognise the efforts of our jurisdiction to align itself on the international best practices with regards to taxation and further cement Mauritius’ status as an International Financial Centre of repute.
Please find below our summary on the report issued by the OECD for more details.