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- W4244847530 abstract "Mauritius can legally issue the following three types of rulings within the scope of the transparency framework: (i) preferential regimes; With respect to the following preferential regimes: 1) Global business license 1, 2) Global business license 2, 3) Global headquarters administration regime, 4) Global treasury activities, 5) Captive insurances, 6) Segment B banking, 7) Investment banking, 8) Freeport zone, 9) Shipping regime, 10) Innovation box and 11) Partial exemption system. (ii) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles; and (iii) permanent establishment rulings." @default.
- W4244847530 created "2022-05-12" @default.
- W4244847530 date "2020-12-15" @default.
- W4244847530 modified "2023-10-16" @default.
- W4244847530 title "Mauritius" @default.
- W4244847530 doi "https://doi.org/10.1787/54f1f51d-en" @default.
- W4244847530 hasPublicationYear "2020" @default.
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