An analysis of controlled foreign company (CFC) rules of Mauritius; a comparative study with the UK and US Ambareen Beebeejaun Primary Author mixed material bibliography ENGLAND EMERALD INSIGHT 2023 monographic en ENGLISH

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BAIK Abstract Purpose – Numerous policies are established in Mauritius to attract foreign direct investment, but at the same time, severe concerns were raised concerning the erosion of Mauritian tax base, which is witnessed by the decrease in the percentage of tax revenue to gross domestic product in recent years. To avoid these issues, in 2019, the Mauritian legislator has domesticated the Organisation for Economic Co-operation and Development (OECD) BEPS 2013 Action 3 on controlled foreign company (CFC) in its income tax legislation. As such, the purpose of this study is to critically assess the implications of CFC rules of Mauritius to reduce tax avoidance in the light of international tax competition. Design/methodology/approach – To achieve the research objective, this study will adopt a black letter approach by analysing the rules and regulations of various jurisdiction as well as international standards on CFCs and other tax avoidance legal provisions. A comparative analysis will be conducted between Mauritian laws on CFCs and the corresponding legislation of the UK and the USA, which are selected to assess the developed world’s position on strict CFC rules. CFC rules in the USA, CFC rules in the UK CFC rules in Mauritius, Tax avoidance in Mauritius International tax avoidance, International taxatio BEPS Action 3 and CFC rules, Tax law NONE Repository Universitas Langlangbuana Sistem Repository Elektronik Skripsi, Tesis, Desertasi dan Penelitian Dosen Universitas Langlangbuana JA101.IJLMA23V65.6.6 My Library An analysis of controlled foreign company (CFC) rules of Mauritius; a comparative study with the UK and US COVER_International_Journal_of_Law_and_Management.png.png 2762 2023-12-22 12:23:34 2023-12-22 12:24:04 machine generated