VAT on foreign digital services in Mauritius; a comparative study with South Africa Ambareen Beebeejaun Primary Author mixed material bibliography ENGLAND EMERALD INSIGHT 2021 monographic en ENGLISH

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BAIK Abstract Purpose – Value added tax (VAT) is an indirect tax that is payable upon the consumption of goods and services. Recently, the Government of Mauritius has introduced a new set of rules to extend the VAT system to non-resident providers of electronic services to consumers based in Mauritius. The purpose of this research paper is therefore to assess the adequacy and efficiency of the recent VAT amendments in terms of compliance requirements and collection measures and to identify loopholes in the present legal provisions. Design/methodology/approach – The methodologies for the research are in essence comprised of the black letter approach which will analyse the legal provisions relating to VAT in Mauritius. A comparative analysis will also be conducted to find out the corresponding legal provisions relating to VAT on digital services in South Africa. Findings – This research paper has highlighted some recommendations inspired by the laws of South Africa and the Organisation for Economic Cooperation and Development Based Erosion Profiting Shifting action plan which may be of use to Mauritius stakeholders when devising regulations on the imposition of VAT on foreign suppliers of digital services under Section 14B of the VAT Act. Originality/value – To the author’s best knowledge, this research paper is the first study conducted in the field of indirect taxation of foreign suppliers of digital services to residents of Mauritius. Electronic services and taxation VAT and foreign supplies Mauritius and amendment to VAT act on electronic s Tax law, VAT and digital services Law and regulation, Legal regulation NONE Repository Universitas Langlangbuana Sistem Repository Elektronik Skripsi, Tesis, Desertasi dan Penelitian Dosen Universitas Langlangbuana JA101.IJLMA21V63.2.5 My Library VAT on foreign digital services in Mauritius; a comparative study with South Africa COVER_International_Journal_of_Law_and_Management.png.png 2548 2023-12-21 09:16:18 2023-12-21 09:19:21 machine generated