Mauritian POEM guidelines lay down twin conditions for determining tax residency status

Nov 30,2018

Mauritius Revenue Authority (MRA) issues POEM (place of effective management) guidelines laying down twin conditions for determining the tax residency status of a company in Mauritius; Guidelines state that generally, a company shall be deemed to have its POEM in Mauritius if: 1) the strategic decisions relating to the company's core income generating activities are taken in, or from, Mauritius and 2) i) The majorit...

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