{
  "title": "Mauritius: Selected Issues",
  "publication": "IMF Staff Country Reports, December 8, 2017",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2017/12/08/mauritius-selected-issues-45454",
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  "summary": "This paper discusses how Mauritius is currently dealing with two separate tax transparency and anti-avoidance initiatives, one by the OECD-G20 and one by the European Union.",
  "sections": [
    {
      "heading": "Tax transparency and anti-avoidance initiatives",
      "content": "- Mauritius is dealing with two separate initiatives: one by the OECD-G20 (BEPS initiative) and one by the European Union.\n- Under the BEPS initiative, Mauritius has committed to including minimum standards and possibly other BEPS-compliant features into its domestic laws and bilateral double taxation avoidance agreements (DTAs).\n- Sixteen DTAs have been added in the past 6 years."
    },
    {
      "heading": "Domestic tax framework and contested features",
      "content": "- Corporate income tax (CIT) rate: 15 percent.\n- System: worldwide system that taxes foreign earnings but allows for foreign tax credits (FTCs).\n- Notable contested feature: Deemed Foreign Tax Credit."
    },
    {
      "heading": "Macrofinancial linkages and vulnerabilities",
      "content": "- The GBC sector provides major inexpensive funding to banks.\n- GBC investment patterns imply these deposits are potentially highly volatile.\n- Important macrofinancial linkages between the GBC sector and the financial sector present vulnerabilities that need to be managed carefully."
    },
    {
      "heading": "Subject areas covered",
      "content": "- Anti-avoidance rules\n- Asset and liability management\n- Competition\n- Excess liquidity\n- Financial markets\n- Labor and labor markets\n- Monetary policy and monetary policy frameworks\n- Taxes\n\n---\n\n Content in this bundle\n\n- Country Report\n  - Country Report (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Country Report (PDF){rel=\"external\" type=\"application/pdf\"}"
    }
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    "[Markdown version](/en/publications/cr/issues/2017/12/08/mauritius-selected-issues-45454/index.md)",
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    "Published: December 8, 2017",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781484331576.002",
    "Mauritius is dealing with two separate initiatives: one by the OECD-G20 (BEPS initiative) and one by the European Union.",
    "Under the BEPS initiative, Mauritius has committed to including minimum standards and possibly other BEPS-compliant features into its domestic laws and bilateral double taxation avoidance agreements (DTAs).",
    "Sixteen DTAs have been added in the past 6 years.",
    "Corporate income tax (CIT) rate: 15 percent.",
    "System: worldwide system that taxes foreign earnings but allows for foreign tax credits (FTCs).",
    "Notable contested feature: Deemed Foreign Tax Credit.",
    "The GBC sector provides major inexpensive funding to banks.",
    "GBC investment patterns imply these deposits are potentially highly volatile.",
    "Important macrofinancial linkages between the GBC sector and the financial sector present vulnerabilities that need to be managed carefully.",
    "**Country Report**"
  ],
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