Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritius is the only African country to be classified as "Compliant"
Mauritius is the only African country to have received an overall rating of "Compliant" by the Global Forum on Transparency and Exchange of Information for Tax Purposes during the 2nd round of Exchange of Information on Request (EOIR) reviews, according to the Africa Tax Transparency in Africa 2023 report (the “TTIA 2023”).
It will be recalled that one of the main commitments for all members of the Global Forum is to be peer-reviewed by the against the EOIR standard, including the legal and regulatory framework and its effectiveness in practice. The monitoring and peer review processes provide assurance to the Global Forum members that all jurisdictions are properly implementing the standard and highlight areas where improvements are needed. While Mauritius was rated “largely compliant” in the first round of reviews, it achieved “Compliant” status in the second round.
The TTIA 2023 is a joint publication by the African Union Commission, the African Tax Administration Forum and the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).
To access the TTIA 2023, please click Here