Mauritius (MU)

Jurisdiction Overview

IDQuestionAnswer
157 *Does the domestic administration have sufficient powers to obtain and provide banking information on request? Yes without qualifications.
 Data Date: 2017

Notes

 
In 2011 the Global Forum wrote that: "Mauritius has the legal framework in place to access information, including compulsory powers, but has never exercised its compulsory powers in practice, and their effectiveness cannot be assessed" (GF 2011b: 38). Moreover, in two cases where taxpayers refused to provide requested bank information, Mauritius authorities did not apply any sanctions ibid.: 23). However, in 2014 the Global Forum described that since those cases, authorities have taken some initiatives to ensure that all stakeholders were aware of the authorities' powers to access information and of the procedure and timeframes. Since then EOI partners confirmed that bank information was exchanged in a timely manner most of the time. The Global Forum described that information was obtained either from the taxpayer or from the bank. Even though in one case, the taxpayer refused to provide information and was not immediately sanctioned but only warned, authorities reported that they changed the law and in the future they would sanction non-compliance immediately. On account of all these developments, the Global Forum found access to banking information to be in place (GF 2014: 43).

Sources

GF 2011b: 38, 23; GF 2014: 43
 
GF 2017: 82