Mauritius: Tax

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Article
Landmark Mauritian Judgment From The Judicial Committee Of The Privy Council
The Judicial Committee of the Privy Council has delivered a landmark ruling on Mauritius tax law, clarifying when companies can claim an 80% exemption on interest income under the Income Tax Act. This decision resolves a critical dispute between Alteo Energy Ltd and the Mauritius Revenue Authority regarding the interpretation of substantial activity requirements for tax exemptions. The judgment establishes a new framework for determining eligibility based on where income-generating activities are performed
Mauritius Tax
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ENS
Article
The Privy Council Provides Clarity To The Global Business Industry: Interest Exemptions Upheld In Mauritius
The Judicial Committee of the Privy Council has delivered a landmark ruling on Mauritius tax law, clarifying how companies can claim the 80% partial tax exemption on interest income. The decision centers on whether income-generating activities must be part of a company's core business or simply conducted within Mauritius to qualify for the exemption. This interpretation has far-reaching implications for multinational corporations operating under Mauritius' harmonised fiscal regime and its alignment with OEC
Mauritius Tax
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Article
Landmark Mauritian Judgment From The Judicial Committee Of The Privy Council
The Judicial Committee of the Privy Council has delivered a landmark ruling on Mauritius tax law, clarifying when companies can claim an 80% exemption on interest income under the Income Tax Act. This decision resolves a critical dispute between Alteo Energy Ltd and the Mauritius Revenue Authority regarding the interpretation of substantial activity requirements for tax exemptions. The judgment establishes a new framework for determining eligibility based on where income-generating activities are performed
Mauritius Tax
E
ENS
See more

Income Tax

Article
The Privy Council Provides Clarity To The Global Business Industry: Interest Exemptions Upheld In Mauritius
The Judicial Committee of the Privy Council has delivered a landmark ruling on Mauritius tax law, clarifying how companies can claim the 80% partial tax exemption on interest income. The decision centers on whether income-generating activities must be part of a company's core business or simply conducted within Mauritius to qualify for the exemption. This interpretation has far-reaching implications for multinational corporations operating under Mauritius' harmonised fiscal regime and its alignment with OEC
Mauritius Tax
A
Appleby
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Corporate Tax

Article
Landmark Mauritian Judgment From The Judicial Committee Of The Privy Council
The Judicial Committee of the Privy Council has delivered a landmark ruling on Mauritius tax law, clarifying when companies can claim an 80% exemption on interest income under the Income Tax Act. This decision resolves a critical dispute between Alteo Energy Ltd and the Mauritius Revenue Authority regarding the interpretation of substantial activity requirements for tax exemptions. The judgment establishes a new framework for determining eligibility based on where income-generating activities are performed
Mauritius Tax
E
ENS
Article
Axis Budget Brief 2026 – 2027
The Mauritius National Budget 2026/2027, presented under the theme "For A Future Ready Economy," outlines a comprehensive vision for economic transformation through strategic measures in financial services, taxation, and digital innovation. This budget brief provides detailed analysis of key policy announcements affecting investment, business facilitation, and regulatory frameworks that position Mauritius as a competitive International Financial Centre.
Mauritius Government
AF
AXIS Fiduciary Ltd
Article
The Privy Council Provides Clarity To The Global Business Industry: Interest Exemptions Upheld In Mauritius
The Judicial Committee of the Privy Council has delivered a landmark ruling on Mauritius tax law, clarifying how companies can claim the 80% partial tax exemption on interest income. The decision centers on whether income-generating activities must be part of a company's core business or simply conducted within Mauritius to qualify for the exemption. This interpretation has far-reaching implications for multinational corporations operating under Mauritius' harmonised fiscal regime and its alignment with OEC
Mauritius Tax
A
Appleby
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Capital Gains Tax

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