Beebeejaun, Ambareen - In: International Journal of Law and Management 63 (2020) 2, pp. 239-250
Purpose Value added tax (VAT) is an indirect tax that is payable upon the consumption of goods and services. Recently, the Government of Mauritius has introduced a new set of rules to extend the VAT system to non-resident providers of electronic services to consumers based in Mauritius. The...