Internationaler Währungsfonds - 2017
This paper discusses how Mauritius is currently dealing with two separate tax transparency and anti …-avoidance initiatives, one by the OECD-G20 and one by the European Union. Under the BEPS initiative, Mauritius has committed to including … agreements (DTAs). Mauritius has been involved in intensive DTA negotiations and re-negotiations. Sixteen DTAs have been added in …