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Keywords: Tax avoidance 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
Available to Purchase
International Journal of Law and Management (2023) 65 (6): 586–599.
Published: 17 July 2023
... was done in this area, and BEPS Action 3 was established to provide clarification on the design and implementation of CFC rules and their role to fight base erosion and profit shifting. CFC rules in Mauritius Tax avoidance in Mauritius CFC rules in the USA CFC rules in the UK BEPS Action 3...
Journal Articles
The Anti-Avoidance Provisions of the Mauritius Income Tax Act 1995: Lessons from UK and Australia
Available to Purchase
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...
