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Mauritius Tax Rulings Index

Facts

  1. A non-resident corporation has deposited substantial sums of money with the Bank of Mauritius in the form of deposits and bills. Theses balances yield substantial interest to the corporation. Part III of the Second Schedule Item 3(c) provides that interest payable on a balance maintained by a non-resident at any bank in Mauritius is exempt from tax.

Articles of interest

Mauritius Budget Speech June 2021- 2022