Mauritius has maintained its status as a compliant country with the Organization for Economic Co-operation and Development (OECD) and is not currently listed on the Financial Action Task Force (FATF) list of non-cooperative countries and territories.
Mauritius has implemented various measures to ensure transparency and good governance in its financial sector, including the automatic exchange of financial account information, the implementation of the Common Reporting Standard (CRS) and the Foreign Account Tax Compliance Act (FATCA).
As a result, Mauritius remains an attractive destination for international businesses and investors seeking a tax-efficient and compliant jurisdiction.
- Mauritius is a signatory to the Multilateral Competent Authority Agreement (MCAA) and has started to exchange information under the Organisation for Economic Co-operation and Development (OECD) Common Reporting Standard as from 2018.Information is also being exchanged on an automatic basis under Foreign Account Tax Compliance Act (FATCA) with the Internal Revenue Service (IRS)
- Mauritius has been assigned an overall rating of “Compliant” by the Global Forum on Transparency and Exchange of Information for Tax Purposes
- Following reforms, the OECD Forum on Harmful Tax Practices (FHTP) is now satisfied that Mauritius does not have any harmful features in its tax regimes, including in the reformed Freeport regime and the partial exemption system and banking regime.
- Mauritius joined the Inclusive Framework in November 2017 and has committed to implement the BEPS minimum standard.
