Mauritius introduces new tax holidays, VAT on digital services from foreign suppliers

By Joe Chan, Managing Partner, ATax Advisors Limited & Zaynab Hisaund, Senior Tax Manager, ATax Advisors Limited, Mauritius

This new measure raises a lot of questions, such as the applicable tax rate, who will bear the burden of collecting the tax, which type of digital or electronic services will be within scope, and whether the revised reverse charge provision will apply.


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