Mauritius (MU)

Jurisdiction Overview

IDQuestionAnswer
363 *Tax Rulings: Are unilateral cross-border tax rulings (e.g. advance tax rulings, advance tax decisions) available in laws or regulation, or in administrative practice? Yes
 Data Date: 2019

Notes

 
Mauritius can issue unilateral cross-border tax rulings. According to the OECD, these include "(i) rulings related to preferential regimes; (ii) Cross-border unilateral APAs and any other unilateral tax ruling (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles; and (iii) permanent establishment rulings" (OECD UTR 2018: 313).

Sources

OECD UTR 2018: 313
 
IBFD 2019d
 
Section 159 of the Income Tax Act
 
http://www.ey.com/Publication/vwLUAssets/EY-Worldwide-transfer-pricing-reference-guide-2015-16/$File/EY_Worldwide_Transfer_Pricing_Reference_Guide_2015-16.pdf