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Keywords: CFC rules in Mauritius
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Journal Articles
An analysis of controlled foreign company (CFC) rules of Mauritius; a comparative study with the UK and US
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International Journal of Law and Management (2023) 65 (6): 586–599.
Published: 17 July 2023
... assess the implications of CFC rules of Mauritius to reduce tax avoidance in the light of international tax competition. Design/methodology/approach To achieve the research objective, this study will adopt a black letter approach by analysing the rules and regulations of various jurisdiction as well...
