| According to the initial reports issued by the Global Forum on Transparency and Exchange of Information for Tax Purposes (the “Global Forum”) on 21st August 2017, following a peer review aimed at assessing compliance with international standards for the exchange of information on request between tax authorities, Mauritius has been rated as “Compliant”.
Mauritius has committed to the international Exchange of Information on Request (“EOIR”) since 2000 and it has progressed remarkably over the years. In fact, the Global Forum conducted a First Round Review in 2014 which evaluated the island nation for its implementation of the EOIR Standard against the Terms of Reference (“TOR”) issued in 2010 and concluded that Mauritius was “Largely Compliant”.
The second round of reviews, which was launched mid-2016, was carried on the legal and regulatory framework for transparency and exchange of information, where Mauritius was upgraded to the “Compliant” status.
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