Mauritius rated as an OECD Compliant Jurisdiction

Mauritius has been acclaimed for its continued commitment to implement the international standards of transparency and exchange of information for tax purposes. The country was rated as an Organisation for Economic Cooperation and Development (OECD) Compliant jurisdiction on 21 August 2017 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

The Global Forum conducted an enhanced peer review process aimed at assessing compliance with international standards for the exchange of information on request between tax authorities. After a thorough process during which the Global Forum assessed the legal and regulatory framework for information exchange (Phase 1), as well as, the actual practices and procedures (Phase 2), Mauritius has been classified as compliant with international standards and norms regarding transparency and exchange of information for tax purposes.

The Forum reviewed exchange of information practices through combined peer review reports in ten jurisdictions. Three jurisdictions namely Mauritius, Ireland and Norway received an overall rating of “Compliant” while six others that is Australia, Bermuda, Canada, Cayman Islands, Germany and Qatar were rated “Largely Compliant.” Jamaica was rated “Partially Compliant,” leading the Global Forum to launch a supplementary report on follow-up measures to ensure a higher level of compliance.


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