The Shophold case (2016 UKPC 12) is another decision of the Judicial Committee of the Privy Council (“JCPC”) that has enriched the Mauritian jurisprudence in tax matters. The JCPC held that for a supply to be considered as a taxable supply in Mauritius, both the consideration and the point of supply for services should be present in the transaction.
This edition of our "Tax Mind" publication provides key insights on another Privy Council judgment that enriches our jurisprudence.
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