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Mauritius issues guidelines on POEM for corporate tax residency

December 6, 2018
The Mauritian tax authority issued a Statement of Practice (SOP) on meaning and application of the ‘Place of Effective Management’ test to decide corporate tax residence. The Finance Act, 2018 of Mauritius introduced new rules on corporate tax residence. A new section 73A has been inserted which provides that a company incorporated in Mauritius shall be treated as a tax resident of Mauritius if its place of effective management is situated in Mauritius.
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