Transfer Pricing in Mauritius and the Case for a Proper Legal Framework
Received Date: Jan 12, 2018 / Accepted Date: Jan 23, 2018 / Published Date: Jan 30, 2018
Abstract
This paper aims to analyze the general anti-avoidance legislative provisions of the Mauritius Income Tax Act. In doing so, the importance of certainty in law regarding tax matters will be highlighted, and the need for an appropriate legal framework to combat transfer pricing abuses in Mauritius will be discussed. In the absence of data on transfer pricing in Mauritius, direct and indirect interactions with key stakeholders have been carried out in order to find out the current situation of transfer pricing in the country.
Keywords: Legal provision; Regulation; Demarcation
Citation: Beebeejaun A (2018) Transfer Pricing in Mauritius and the Case for a Proper Legal Framework. J Civil Legal Sci 7: 236. Doi: 10.4172/2169-0170.1000236
Copyright: © 2018 Beebeejaun A. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
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