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Keywords: Tax avoidance in Mauritius
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Journal Articles
International Journal of Law and Management (2023) 65 (6): 586–599.
Published: 17 July 2023
... © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only CFC rules in Mauritius Tax avoidance in Mauritius CFC rules in the USA CFC rules in the UK BEPS Action 3 and CFC rules Tax law International tax avoidance International taxation Over...
Journal Articles
International Journal of Law and Management (2018) 60 (5): 1223–1232.
Published: 10 September 2018
..., by adopting similar provisions of the laws of Australia and the UK. Originality/value At present, there is no Mauritius literature on the researched topic, and this study will be one of the first academic writings on the subject of penalties for impermissible tax avoidance in Mauritius. The study is a new...
