Our tax investigation specialists include former tax revenue officials, having several years of experience in dealing with the tax authorities.
We can assist you with all issues raised by the tax authorities, including negotiating and agreeing settlements with minimal tax liability.
Our experience working with the tax authorities has helped us develop an comprehensive knowledge of the litigation processes and methodologies. This allows us to get you a quick resolution of cases through negotiations with the revenue authorities.
When formal proceeding is required, our innovative approach helps us challenge the status quo, and set new boundaries in terms of the interpretation of legislation. In so doing, we have set a number of precedents for the benefit of our clients. We have assisted clients in the Privy Council where we achieved landmark judgements, saving clients significant amount of taxes.
We have handled hundreds of cases over the years for a wide range of clients and achieved a very high success rate. We have also successfully assisted clients in obtaining refunds from the tax authorities.
We have the expertise, experience and network to deliver value when you are faced with a dispute over taxation.
Assessing/Objection/Appeal
We can assist you in the appeal process to the Assessment Review Committee and provide tax support to the legal counsel.
Our team can also support the legal counsel at the Supreme Court and Privy Council.
We are part of a Global Network of Dispute specialists and can provide multi-territory support where this is required.
We have an effective strategy in place for settling tax disputes, with a solid track record in dealing with tax investigations.
We are part PwC’s Tax Controversy and Dispute Resolution Network which includes tax dispute resolution specialists from different countries including USA, UK, Canada, India, China and others.
We combine our solid local technical expertise, with the experience of the PwC global network, to devise defense strategies and look at issues from a cross jurisdictional perspective to deliver robust arguments.
We successfully supported one of the largest petrol retailers in Mauritius at the Privy Council on the non-taxability of deposits on gas cylinders.
"Many thanks to PwC for the support in building a very robust and compelling case. Great team effort and lots of learning experiences."
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On 21 January 2025, the Central Board of Direct Taxes (CBDT) of India issued a Circular1 clarifying the following: The Principal Purpose Test (PPT) under tax treaties shall apply prospectively; and The gains on transfer of shares acquired by residents of Mauritius, Cyprus, and Singapore in Indian companies prior to 1...
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On 31 January 2025, the Supreme Court (SC) allowed the appeal made by Alteo Energy Ltd (“Alteo” or the “Company”) and confirmed that the company is entitled to claim 80% exemption on interest income (2025 SCJ 47).
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The ARC chooses substance over form in the Noodle Express case
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The Supreme Court allows Coca-Cola to pursue its case
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The Supreme Court (“SC”) judgment delivered on 08 May 2024 in the Dilloo case (2024 SCJ 191) provides clarity on the interpretation of the remittance rule under section 5(3) of the Income Tax Act (“ITA”).
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The protocol to amend the Double Taxation Avoidance Agreement between Mauritius and India (“the tax treaty”) was signed on 7 March 2024.
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On 24 October 2023, the Assessment Review Committee (ARC) ruled in favour of the Mauritius Revenue Authority (MRA) in the case of Alteo Energy Ltd (ARC/IT/217-21).
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In the Finance Act 2022, the Mauritius Revenue Authority (“MRA”) amended Section 20 of the VAT Act to provide for the e-invoicing system. The regulations in relation to the e-invoicing system have recently been released and the MRA has confirmed that the project will go live in early 2024.
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The Privy Council confirms the VAT treatment on ‘no show’
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The MRA clarifies measures announced in the budget speech 2023-24 on the personal tax system
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The Supreme Court confirms that hobby loss is not an allowable deduction
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The Global Forum confirms that Mauritius has successfully implemented the Automatic Exchange of Information(“AEOI”) Standard
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Tax Alert: Mauritius exits the EU Blacklist. Click here to read more.
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Tax Alert: Taxation of trusts and foundations in light of the new Statement of Practice issued by the MRA. Click here to read more.
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Tax Alert: Taxation of trusts and foundations in light of the new Statement of Practice issued by the MRA. Click here to read more.
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This edition of our monthly "Tax Mind" provides key insights on the Shophold case - another Privy Council judgment. Read more
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Alert: Mauritius on the right path to be delisted from the FATF grey list
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Tax Alert: Amendments to PAYE calculations on solidarity levy for individuals earning more than Rs 3m. Click here to read more.
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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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Tax Alert : The grandfathering period brought in by the Finance Act 2018 comes to an end on 30 June 2021. Read more
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Tax treatment of foreign exchange gains or losses: Read more
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Tax Alert: Amendments to Contribution Sociale Généralisée (“CSG”)
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Tax Alert: CECPA - Reinforcing relationship between Mauritius and India
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Tax Alert: Mauritius eligible for Category I Foreign Portfolio Investor ('FPI') registration in India
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Tax Alert: New framework for Foreign Portfolio Investors (India)
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Tax alert: Fast-track settlement schemes available to taxpayers
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EU finds Mauritius to be compliant with all commitments on tax cooperation
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Tax Alert : Review of SEBI (Foreign Portfolio Investors) Regulations
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TAX ALERT | June 2019 | CbCR – Mauritius increases penalty for non-compliance
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Tax Alert: Premium Travel Visa introduced in Mauritius
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On 13 November 2018, the OECD concluded that Mauritius does not have a harmful tax regime. The country also provided further guidelines on the concept of Place Of Effective Management ("POEM") on 28 November 2018.
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Tax Alert : October 2020 - Tax reduction 5% for banks. There has been a major change in the taxation of companies engaged in banking activities which takes effect as from the year of assessment commencing on 1 July 2020.. Click here to read more.
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TAX ALERT | June 2019 | CbCR – Mauritius increases penalty for non-compliance
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TAX ALERT | October 2018 - Read Regulatory and Tax updates for Global Business Companies in Mauritius
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TAX ALERT | July 2018 - Read Global Business Reforms proposed by Mauritius National Budget 2018
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Mauritius shows a marked improvement in its overall Paying Taxes ranking, an in-depth analysis on tax systems in 190 economies.
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