The IRMA Community
Newsletters
Research IRM
Click a keyword to search titles using our InfoSci-OnDemand powered search:
|
Base Erosion and Profit Shifting (BEPS) in International Taxation System: The Case of Mauritius in the Light of OECD/G20 Initiatives
Abstract
The aftermath of the 2008 global financial crisis has led to the emergence of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative developed in 2013. This project provides several actions plans to establish coherence and transparency and also to prevent malpractices in the international taxation system. Being a member of the OECD, Mauritius joined the inclusive framework on BEPS in 2016. This research assesses the adoption of the BEPS standards by Mauritius on Controlled Foreign Corporations (CFCs), transfer pricing, and on country-by-country (CbC) reporting. The purpose of this study is to identify any convergence and divergence between BEPS standards and the corresponding implementation measures in Mauritius. To achieve this research objective, the study has adopted the black letter approach by analyzing existing laws. A critical analysis is conducted about the implementation measures by Mauritius and assessing their implications on the domestic and the international taxation systems.
Related Content
|
Vivek Bhardwaj, Bilal Ahmed, Mirza Shuja, Deepak Thakur, Tanya Gera, Mukesh Kumar.
© 2026.
26 pages.
|
|
Vivek Bhardwaj, Tanima Thakur, Mrinalini Rana, Jeyaganesh Viswanathan.
© 2026.
24 pages.
|
|
Abhishek Sharma, Abhishek Mishra, Shweta Jain, Khushboo Karodiya, Priyanka Sharma.
© 2026.
10 pages.
|
|
Akash Mishra, Nandini Bansod, Dinesh Baban Kamble.
© 2026.
18 pages.
|
|
Anjali Rawat, George Kurian, Romil Rawat, Janet Olivia Richmond, Anand Rajavat, Purvee Bhardwaj.
© 2026.
28 pages.
|
|
Antonio Gonzalez-Torres.
© 2026.
26 pages.
|
|
Anjali Rawat, A. Samson Arun Raj, Janet Olivia Richmond, Anand Rajavat, Antonio González-Torres, Purvee Bhardwaj.
© 2026.
22 pages.
|
|
|