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International Journal of Law and Management: VAT on foreign digital services in Mauritius; a comparative study with South Africa
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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.
Ambareen Beebeejaun - Personal Name
NONE
Text
ENGLISH
EMERALD INSIGHT
2021
ENGLAND
JURNAL ILMU HUKUM
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APA Citation
Ambareen Beebeejaun. (2021).International Journal of Law and Management:
VAT on foreign digital services in
Mauritius; a comparative study
with South Africa.(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd