Mauritius (MU)

Jurisdiction Overview

IDQuestionAnswer
421 *Tax Rulings: Are all unilateral cross­border tax rulings (e.g. advance tax rulings, advance tax decisions) published online for free, either anonymised or not? ALL FOR FREE BUT ANONYMISED: All unilateral cross­border tax rulings are published online for free but without the name of the taxpayer concerned.
 Data Date: 2019

Notes

 
According to the OECD, "Rulings are issued by the Mauritius Revenue Authority (“MRA”)" and "Mauritius publishes taxpayer specific rulings in redacted form" (OECD UTR 2018: 313). This has been confirmed and these are available online (mra.mu).

Sources

OECD UTR 2018
 
http://www.mra.mu/index.php/media-centre/rulings