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Our newsletters cover a variety of tax and financial topics relevant to both individuals and corporations. Make sure to subscribe to our mailing list to get the latest insights on the tax landscape.
The India–Mauritius tax treaty, supported by CBDT Circulars and judicial endorsements, has long provided clarity and a rare degree of certainty in the context of investments held in India via Mauritius. The Supreme Court’s decision in Authority for Advance Rulings v. Tiger Global International Holdings marks a decisive turning point in this narrative, signalling not merely a reinterpretation of treaty provisions but a fundamental recalibration of India’s approach to treaty entitlement, substance, and tax avoidance.
On 1 December 2025, the Judicial Committee of the Privy Council (“the Board”) delivered its judgment in the DirectorGeneral, Mauritius Revenue Authority v Claude Didier de Senneville & Ors [2025] UKPC 57, overturning the decisions of the Assessment Review Committee (“ARC”) and the Supreme Court of Mauritius and restoring the Mauritius Revenue Authority (“MRA”) original income tax assessments.
The Finance Act 2025 has introduced the Fair Share Contribution (FSC) under the Value Added Tax Act, applicable to certain companies for the period 1 July 2025 to 30 June 2028.
The Finance Act 2025 introduces new transfer pricing documentation requirements in Mauritius, marking a major step toward enhanced scrutiny and stricter compliance for companies with related-party transactions. At Andersen Mauritius, we help businesses navigate every stage of their transfer pricing lifecycle, from planning and documentation to implementation and audit support. Our specialists ensure your pricing policies are compliant, defensible, and aligned with your business goals.
The Finance Act 2025 introduces major changes to Mauritius’ VAT regime, extending it to cover digital and electronic services supplied by foreign providers. From 1 January 2026, offshore suppliers of e-books, apps, streaming, hosting, and other online services to Mauritian customers will be required to register for VAT, even without a physical presence in Mauritius.
Mauritius has introduced the Qualified Domestic Minimum Top-Up Tax (QDMTT), effective for assessment years starting on or after July 1, 2025. (i.e. for entities with financial years ending January 2025 and onwards). This legislation aligns with the OECD/G20 BEPS Pillar Two framework.
The Finance Bill 2025 introduces major tax changes and policy updates that will shape Mauritius’ fiscal future. Andersen’s experts have broken down what these mean for businesses and individuals from tax implications to strategic insights.
The Revenue Tribunal Act 2025 (“the Act”) which will come into operation on a date to be fixed by Proclamation marks a major reform in the tax dispute resolution framework of Mauritius.
We are pleased to share with you the Andersen Budget Highlights 2025/2026 to equip you to navigate the changing fiscal business landscape presented by the National Budget 2025/2026.
On 14 April 2025, the Supreme Court ruled in favour of the The Director-General Mauritius Revenue Authority (‘’Appellant’’) with regards to the Mauritius Freeport Development Co. Ltd's (‘’First Respondent’’) claim of annual allowances.
The Supreme Court overturns the Assessment Review Committee's (ARC) interpretation on annual allowances—and taxpayers need to rethink their tax planning strategies.
