Mauritius (MU)

Jurisdiction Overview

IDQuestionAnswer
567 *Wider-wider approach: Is the jurisdiction applying the “wider-wider” approach (information is collected and reported to local authorities about all non-residents, regardless if resident in a participating jurisdiction or not)? No
 Data Date: 2019

Notes

 
According to the OECD, this jurisdiction chose to apply at least the wider approach.
 
According to Mauritius Ministry of Finance, "Mauritius applies the wider approach which requires FIs to retain data on the jurisdiction of residence of Account Holders, irrespective of whether or not that jurisdiction is a Reportable Jurisdiction. " (Communication with Mauritius Ministry of Finance, 9.1.2020). However, wider wider is only if all that data is ALSO reported to the tax admin (not only held by FIs).

Sources

https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/
 
Communication with Mauritius Ministry of Finance, 9.1.2020