Books
Income Tax in Mauritius
by Mustupha Mosafeer, FCCA · Second edition, 2024
Income Tax in Mauritius explains the Mauritian income tax system as set out in the Income Tax Act, citing the court cases that support the interpretation of its provisions. It covers individuals, companies, trusts, sociétés and foundations, the procedure from assessment to appeal, and the international rules, including BEPS and Pillars One and Two.
Mustupha Mosafeer wrote it after a career in Mauritian tax administration, as a former Commissioner of Income Tax and former Director at the Mauritius Revenue Authority. In places he also suggests changes to the Income Tax Act that would make it easier to administer and to comply with.
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- Author
- Mustupha Mosafeer, FCCA
- Edition
- Second edition, 2024
- ISBN
- 978-99949-0-946-9
- Format
- E-book
“This book fills in a gap that has existed for several years in the specialized area of taxation and explains in clear simple terms income taxation in Mauritius.”
Contents
What the book covers
Fourteen chapters and two annexes.
Written for
- Tax practitioners and tax consultants
- Accountants
- Lawyers
- Tax administrators
- Students of taxation
- 1
Introduction
- 2
History of Income Tax in Mauritius
- 3
General Principles of Taxation
Self-assessment, the basis of taxation, income derived from Mauritius
- 4
Income and Residence
What counts as income, badges of trade and profit calculation; the residence of individuals, companies, sociétés, trusts and foundations, including residence for treaty purposes
- 5
Allowable and Unauthorised Deductions
- 6
Personal Reliefs and Deductions
- 7
Taxation of Companies and Other Bodies Corporate
Trusts, sociétés and foundations, the solidarity levy on telephony service providers (section 50J), Corporate Social Responsibility (section 50L), the Corporate Climate Responsibility levy (section 50O), and returns of income
- 8
Tax Deduction at Source, Advance Payment of Tax and Presumptive Tax
PAYE, the Current Payment and Advance Payment Systems, and presumptive tax on small enterprises
- 9
Assessments, Objections and Appeals
The Assessment Review Committee, appeals to the Supreme Court and the Judicial Committee of the Privy Council, and the Alternative Tax Dispute Resolution Panel
- 10
Recovery of Tax
- 11
Anti-Avoidance Provisions
Specific and general provisions, with the court cases
- 12
Personal Liability of Agents
- 13
International Taxation
Exchange of information, BEPS, EU tax requirements, partial exemption and substance, elimination of double taxation, the treaty network, dual residence, Pillars One and Two
- 14
Miscellaneous
Secrecy, rulings, statements of practice, refunds, Islamic finance, Tax Residence Certificates, negative income tax, the Premium Visa
- A1
Evolution of tax rates over the last 50 years
- A2
Tax rates for the year of income 2024/2025
Also by the author
An Insight into Mauritius Tax Conventions
Mustupha Mosafeer’s first book, an analysis of the tax treaties Mauritius has concluded with other countries.
Questions about the book or about your own position?
Book a call with Mustupha Mosafeer, or write to us and we will reply by email.