Tax Alerts

Tax Alerts

KPMG's Tax Alerts examine and discuss the recent tax developments in Mauritius and the implications thereof.

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Recent Alerts

May 2023 | Issue 71 FATCA and CRS - Are you compliant?
March 2023 | Issue 70 FATCA Reporting - Update on U.S Tax Identification Number (TIN)
February 2023 | Issue 69 Variable Capital Companies (VCCs)
November 2022 | Issue 68 The Hong Kong SAR signs a double tax agreement with Mauritius
October 2022 | Issue 67 Global Minimum Tax - Tax Incentives Revisited 
September 2022 | Issue 66 Mauritius - Angola: Double Taxation Avoidance Agreement 
August 2022 | Issue 65
 Finance - Miscellaneous Provisions Act 2022
July 2022 | Issue 64 Finance Bill 2022 - Key Tax Changes
July 2022 | Issue 63 MRA Clarification-Foreign Fiscally Transparent Vehicles & Alternate Investment Funds
January 2022 | Issue 61 Update on CIGA requirement
January 2022 | Issue 60 Mauritius exits the EU list of High-Risk Third Countries 

Previous Alerts

October 2021 | Issue 59
 Mauritius exits the FATF list of Jurisdictions Under Increased Monitoring
October 2021 | Issue 58 Inclusive Framework BEPS Agreement - Update on October 2021 BEPS agreement
August 2021 | Issue 57 Finance (Miscellaneous Provisions) Act 2021
August 2021 | Issue 56 Revised Mauritius–Lesotho Double Taxation Avoidance Agreement comes into force 
July 2021 | Issue 55 Deadline for FATCA and CRS Reporting extended to 16 August 2021
July 2021 | Issue 54 Finance Bill 2021
July 2021 | Issue 53 Seychelles Tax Amnesty Program 2021 
July 2021 | Issue 52 Madagascar: Transfer pricing requirements
July 2021 | Issue 51

Inclusive Framework BEPS Agreement

Initial resp-level agreement on Pillar 1 and Pillar 2 & Policy Perspectives update – Mauritius
June 2021 | Issue 50 Mauritius progress to exit FATF list
April 2021 | Issue 49 CSG not applicable to non-citizen employees who are not tax resident
March 2021 | Issue 48 Extension of Deadline for Country by Country Reporting
February 2021 | Issue 47
 Protocol amending the Mauritius–Eswatini (previously known as Swaziland) Double Taxation Avoidance Agreement
February 2021 | Issue 46 MRA issues Statement of Practice on Income subject to partial exemption
November 2020 | Issue 45 Deferment of Tax Payment (APS/CPS) & Renewal of Tax Arrears Settlement Scheme (TASS)
October 2020 | Issue 44 Issuance of new Premium Travel Visa for long stays
October 2020 | Issue 43 Tax regime of banks: Conditions for the reduced income rate tax of 5% released 
September 2020 | Issue 42 Contribution Sociale Généralisée (CSG)
September 2020 | Issue 41 Mauritius attracting foreign talents and investments
September 2020 | Issue 40 Global Business Sector Reforms: Are you ready for 1 July 2021?
August 2020 | Issue 39 Finance Act 2020
July 2020 | Issue 38 Finance Bill 2020
June 2020 | Issue 37
 Negotiation of a new Double Tax Avoidance Agreement between Mauritius and Zambia
June 2020 | Issue 36 Extension of Corporate Tax filing deadline & Payment of Taxes
June 2020 | Issue 35 Submission of returns & Payment of taxes (March to June 2020)
May 2020 | Issue 34 Deadline for FATCA & CRS extended to 30 September 2020
May 2020 | Issue 33 COVID-19 (Miscellaneous Provisions) Act
May 2020 | Issue 32 COVID-19 Bill: Key Tax and Non-Tax Measures
April 2020 | Issue 31 COVID-19: Tax Measures in Mauritius - Part II
March 2020 | Issue 30 COVID-19: Tax Measures in Mauritius - Part I
January 2020 | Issue 29 Mauritius-Kenya Double Taxation Avoidance Agreement
December 2019 | Issue 28 Economic Substance Requirements - Mauritius (Tax Flyer)
October 2019 | Issue 27 Multilateral Instrument ratified
September 2019  | Issue 26 Disclosure of undeclared assets held overseas
September 2019  | Issue 25 Income Tax Measures
July 2019 | Issue 24 Finance Act 2019
July 2019 | Issue 23 ARE YOU READY? Deadline for FATCA and CRS Reporting to the MRA: 31 July 2019 | (Annex: KPMG AEOI Reporting Factsheet 2019)
October 2018 | Issue 22 Mauritius Tax Reforms - Clarifications
August 2018 | Issue 21 Finance (Miscellaneous Provisions) Act 2018
July 2018 | Issue 20 Deadline for FATCA and CRS Reporting extended to 31 August 2018
July 2018 | Issue 19 Finance Bill 2018
July 2018 | Issue 18 Deadline for FATCA & CRS Reporting to the Mauritius Revenue Authority: 31 July 2018  | (Issue 3: Annex)
June 2018 | Issue 17 Annual Return of Dividends
March 2018 | Issue 16 Overview of Country-by-Country Reporting in Mauritius
September 2017 | Issue 15 Statement of Assets and Liabilities
August 2017 | Issue 14 Income Tax Return 2017/2018: Are you ready to file your Statement of Assets and Liabilities?
July 2017 | Issue 13 Finance Act 2017
July 2017 | Issue 12 FATCA Update - Deadline for FATCA Reporting extended to 31 August 2017
July 2017 | Issue 11 Mauritius signed the Multilateral Instrument implementing the Treaty Related BEPS Provisions
April 2017 | Issue 10 Alternative Tax Dispute Resolution (ATDR)
March 2017 | Issue 9 Issuance of automatic tax claim by the MRA
January 2017 | Issue 8 VAT on supply of services received from abroad by non-VAT registered persons
January 2017 | Issue 7 Supreme Court judgment apportionment of expenses attributable to capital gains
January 2017 | Issue 6 FATCA & CRS
November 2016 | Issue 5 Tax Holidays
October 2016 | Issue 4 Finance Act 2016: Submission of statement of assets and liabilities by individuals
September 2016 | Issue 3 Finance Act 2016: New CSR Framework
September 2016 | Issue 2 Finance Act 2016: Amended Tax Returns
August 2016 | Issue 1 Finance Bill 2016
 

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