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International Journal of Law and Management: An analysis of controlled foreign company (CFC) rules of Mauritius; a comparative study with the UK and US
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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.
Ambareen Beebeejaun - Personal Name
NONE
Text
ENGLISH
EMERALD INSIGHT
2023
ENGLAND
JURNAL ILMU HUKUM
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APA Citation
Ambareen Beebeejaun. (2023).International Journal of Law and Management:
An analysis of controlled foreign
company (CFC) rules of
Mauritius; a comparative study
with the UK and US.(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd