Maurice

19-January-2023

English

Aid at a glance charts

These ready-made tables and charts provide for snapshot of aid (Official Development Assistance) for all DAC Members as well as recipient countries and territories. Summary reports by regions (Africa, America, Asia, Europe, Oceania) and the world are also available.

14-novembre-2022

Français

Statistiques recettes publiques Afrique: conclusions Maurice

Le ratio impôts/PIB à Maurice a diminué de 0.1 points de pourcentage entre 2019 et 2020, passant de 21.1 % en 2019 à 21.0 % en 2020. En comparaison, la moyenne* des 31 pays africains figurant dans la publication 2022 a diminué de 0.3 point de pourcentage sur la même période, et s’élevait à 16.0 % en 2020.

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Revenue Statistics Africa: Key findings for Mauritius

22-September-2022

English

Assessing tax relief from targeted investment tax incentives through corporate effective tax rates - Methodology and initial findings for seven Sub-Saharan African countries

Corporate tax incentives reduce investment costs for businesses, which may affect investment and location decisions. They apply through different designs and interact with countries’ standard tax systems, often making it difficult for tax policy makers and researchers to compare their generosity and assess their impacts across countries. This paper develops a methodology to calculate forward-looking corporate effective tax rates (ETRs) summarising tax relief from investment tax incentives into comparable indicators. It presents ETR indicators for seven Sub-Saharan African countries. Empirical results show that tax incentives substantially lower corporate taxation across these countries. On average, tax incentives reduce ETRs by 30% in the food and automotive industries compared to the standard tax treatment. ETRs often differ among taxpayers in a same sector and country - by up to 55%. The most generous tax treatment is typically offered within Special Economic Zones, where tax incentives can reduce ETRs to near zero.

5-April-2022

English

Establishing Regulatory Impact Assessment in Mauritius

As a small, open economy, Mauritius needs a well-performing regulatory system that provides necessary protections while enabling the development of trade and investment and limiting administrative burdens. A robust regulatory impact assessment (RIA) framework can enhance Mauritius’ business environment and attractiveness as a trade and investment partner. In particular, RIA can help Mauritius strengthen its rule-making framework, for example by increasing scrutiny and taking a more evidence-based approach to rulemaking. This report presents OECD recommendations on to how establish a RIA framework in Mauritius. These recommendations are based upon an analysis of the country’s strengths and challenges, as well as extensive engagement with stakeholders. The recommendations also draw on lessons learnt from RIA implementation in a range of countries and an initial benchmarking of RIA-related best practices and guidance material from various relevant jurisdictions.

27-November-2018

English, PDF, 846kb

Draft MLI Position for Mauritius

Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Mauritius.

21-août-2017

Français

Le Forum mondial publie, pour 10 juridictions, les résultats de son second cycle de notation de la conformité à la norme de transparence fiscale

Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales (« le Forum mondial ») a publié ce jour les 10 premières notations attribuées dans le cadre de sa nouvelle procédure étendue d’examen par les pairs visant à évaluer la conformité des juridictions à la norme internationale d’échange de renseignements sur demande (norme EOIR) par les administrations fiscales.

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Global Forum releases second round of compliance ratings on tax transparency for 10 jurisdictions

21-August-2017

English

Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritius 2017 (Second Round) - Peer Review Report on the Exchange of Information on Request

This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Mauritius.

5-juillet-2017

Français

L´Île Maurice signe la Convention multilatérale pour la mise en œuvre des mesures BEPS visant à lutter contre l´évasion fiscale par les entreprises multinationales

Aujourd´hui au siège de l´OCDE à Paris, Mahess Rawoteea, du Ministère des Finances et du Développement Economique de l´Ile Maurice, a signé la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l´érosion de la base fiscale et le transfert de bénéfices (l'Instrument multilatéral) en présence de M. Douglas Frantz, Secrétaire général adjoint de l´OCDE.

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Mauritius signs the multilateral BEPS Convention to tackle tax avoidance by multinational enterprises

25-novembre-2016

Français

Macao (Chine), Maurice et Ukraine adhèrent au Cadre inclusif sur le BEPS

À la suite de la réunion inaugurale du Cadre inclusif sur le BEPS au Japon, du 30 juin au 1 juillet, et ses réunions régionales, plusieurs pays et territoires rejoignent le Cadre. Macao (Chine), Maurice et Ukraine ont formellement adhéré au nouveau Cadre inclusif, ce qui porte à 90 le nombre total de pays et de juridictions qui y participent sur un pied d'égalité.

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Macau (China), Mauritius and Ukraine join the Inclusive Framework on BEPS

23-June-2015

English

Mauritius Signing Ceremony - Convention on Mutual Administrative Assistance in Tax Matters

I am delighted to welcome you this morning for the signing of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, the most powerful single instrument for international tax co-operation. Mauritius becomes the 87th jurisdiction to join.

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