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12 Apr 2024
tax
What does the OECD global minimum tax mean for global cooperation?

More than 140 countries have committed to implement a new global tax agreement aimed at ensuring multinational companies pay a minimum rate of tax. The deal, which was proposed by the Organisation for Economic Co-operation and Development (OECD), imposes a minimum effective rate of 15% on corporate profits. The policy is aimed at ending the benefit...

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12 Apr 2024
post-1
INTERNATIONAL TAX: India-Mauritius sharpen focus on tax avoidance with amended treaty

The amendments to the double taxation avoidance agreement between India and Mauritius are aimed at dissuading tax avoidance, believe experts, but note that there remain some areas of ambiguity, especially with regards to its applicability. “The recent Protocol to the India-Mauritius DTAA, which incorporates the Principal Purpose Test (PPT), represents a move by India to...

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12 Apr 2024
truck
What can Sub-Saharan Africa learn from Mauritius’s successful development?

Mauritius’s development story is a fairy tale in Sub-Saharan Africa (SSA). No other country in SSA has managed its economy so successfully: from a sugarcane-based, low-income country with a per capita income of $260 in the 1960s, the island has transformed itself into an upper-middle income country with a per capita income that now exceeds...

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