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Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews : Mauritius 2013. Combined : Phase 1 + Phase 2

Summary

  • This report includes Phase 1 and Phase 2 reviews of Mauritius, now incorporating Phase 2 ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflec

Notes

  • "November 2013 (reflecting the legal and regulatory framework as at August 2011)."
  • "This work is published on the responsibility of the Secretary-General of the OECD"--T.p. verso.
  • OECD code: 23 2013 60 1 P.
  • Includes bibliographical references.
  • English

Contents

  • Table of Contents; About the Global Forum; Executive Summary; Introduction; Information and methodology used for the peer review of Mauritius; Overview of Mauritius; Compliance with the Standards; A. Availability of Information; Overview; A.1. Ownership and identity information; A.2. Accounting records; A.3. Banking information; B. Access to Information; Overview; B.1. Competent Authority's ability to obtain and provide information; B.2. Notification requirements and rights and safeguards; C. Exchanging Information; Overview; C.1. Exchange of information mechanisms
  • C.2. Exchange of information mechanisms with all relevant partnersC.3. Confidentiality; C.4. Rights and safeguards of taxpayers and third parties; C.5. Timeliness of responses to requests for information; Summary of Determinations and Factors Underlying Recommendations; Annex 1: Jurisdiction's Response to the Report; Annex 2: List of All Exchange of Information Mechanisms; Annex 3: List of Laws, Regulations and Other Relevant Material; Annex 4: Persons Interviewed During the On-site Visit; Annex 5: Letter to Treaty Partners
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