January 25, 2019

OECD latest report on Peer Review Results on Preferential Regimes - Mauritius Tax Regimes NOT HARMFUL

The areas which were reviewed by the OECD Forum on Harmful Tax Practices (FHTP) are as follows:

  • Category 1 and Category 2 Global Business companies;
  • Banks, as regard their foreign source income also known as segment B income;
  • Captive Insurance;
  • Partial Exemption System;
  • The newly introduced tax regime for banks;
  • Freeport;
  • Global Headquarters Administration;
  • Global Treasury Activities;
  • Investment Banking; and
  • Shipping


It is to be noted that the reforms that were undertaken in the Global Business Sector, Banking Sector and the introduction of the partial Exemption System, amongst others played a determine factor in this favourable rating.

The FSC as regulator for the non-bank financial services sector and Global Business, will continue to monitor and supervise the new regimes in line with its mandate so as Mauritius remains committed to uphold its adherence to international norms and best practices.

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