民法科学杂志

抽象的

Transfer Pricing in Mauritius and the Case for a Proper Legal Framework

Beebeejaun A

This paper aims to analyze the general anti-avoidance legislative provisions of the Mauritius Income Tax Act. In doing so, the importance of certainty in law regarding tax matters will be highlighted, and the need for an appropriate legal framework to combat transfer pricing abuses in Mauritius will be discussed. In the absence of data on transfer pricing in Mauritius, direct and indirect interactions with key stakeholders have been carried out in order to find out the current situation of transfer pricing in the country.