Mauritius issues CRS Regulations 2019

On 23 April 2019, the Mauritius Revenue Authority issued the Income Tax (Common Reporting Standard (“CRS”)) (Amendment) Regulations 2019 (Link). The Regulations, made by the Minister under section 76 and 124(3) of the Mauritius Income Tax Act, update section 12A -Anti-Avoidance- and section 12B – Penalty-.

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