| Autor: |
Ambareen Beebeejaun, Rajendra Parsad Gunputh, Abdul Rafay |
| Rok vydání: |
2023 |
| Zdroj: |
Concepts, Cases, and Regulations in Financial Fraud and Corruption ISBN: 9781668450079 |
| DOI: |
10.4018/978-1-6684-5007-9.ch011 |
| Popis: |
The aftermath of the 2008 global financial crisis has led to the emergence of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative developed in 2013. This project provides several actions plans to establish coherence and transparency and also to prevent malpractices in the international taxation system. Being a member of the OECD, Mauritius joined the inclusive framework on BEPS in 2016. This research assesses the adoption of the BEPS standards by Mauritius on Controlled Foreign Corporations (CFCs), transfer pricing, and on country-by-country (CbC) reporting. The purpose of this study is to identify any convergence and divergence between BEPS standards and the corresponding implementation measures in Mauritius. To achieve this research objective, the study has adopted the black letter approach by analyzing existing laws. A critical analysis is conducted about the implementation measures by Mauritius and assessing their implications on the domestic and the international taxation systems. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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