Beebeejaun, Ambareen - In: International Journal of Law and Management 60 (2018) 5, pp. 1223-1232
Purpose A taxpayer who gets caught under Part VII of the Mauritius Income Tax Act is subjected to a corrective measure only in the form of payment of the amount of tax that would have been due in the absence of the avoidance arrangement, but the consequences set out in the same section do not...