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How easy is it for the MRA to lift the corporate veil to recover taxes?

Part of "Tax Mind": A collection of thought provoking content for tax professionals.

The recent Supreme Court judgment in the case of Tze Sek Sum Denis Charles vs The Director-General, Mauritius Revenue Authority (2020 SCJ 262) (the ‘Sek Sum Case’) has rekindled the debate among operators of the Global Business sector about whether sufficient care is being exercised by the Mauritius Revenue Authority (“MRA”) before deeming a company director to be an agent of a company.

This edition of our monthly "Tax Mind" provides key insights on "How easy is it for the MRA to lift the corporate veil to recover taxes" and includes real case scenarios.

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Anthony Leung Shing, ACA, CTA

Anthony Leung Shing, ACA, CTA

EMA Deputy Regional Senior Partner, Country Senior Partner, PwC Mauritius

Tel: +230 404 5071

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Dheerend Puholoo, ACCA

Dheerend Puholoo, ACCA

Tax Leader, PwC Mauritius

Tel: +230 404 5079

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