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Special Report on

Mauritius Domestic Corporate Taxation

mauritius domestic corporate taxation special research report Photo by
Doing Business considers the following list of papers as excellent resources for research on the administrative burden of tax regulations. Some papers -- denoted with an asterisk (*) -- use Doing Business data for their empirical analysis. If we've missed any important research, please let us know . Author(s): Mihir Desai, C. Fritz Foley and James R. Hines Jr Journal: Journal of Public Economics 88: 2727–44, 2004 Abstract: Governments impose multiple taxes on foreign investors, though studies of the effect of tax policy on the location of foreign direct investment (FDI) focus almost exclusively on corporate income ...
Mauritius becomes a Hot Money Magnet for India - ...
India is changing its tax laws in a bid to introduce greater transparency into its financial transactions with Mauritius. The aim is to stem 'round-tripping' of funds by politicians, businessmen and criminal syndicates, and assuage concerns about the unregulated and 'hot' money which transits through the Mauritian economy and into India. The licit and illicit financial flows from Mauritius account for as much as 90%, or tens of billions of dollars, of foreign direct investment in India each year. Round-tripping via Mauritius involves the use of the 1983 Double Tax Avoidance Agreement (DTAA), a tax holiday ... market research, surveys and trends
Dead Presidents! - India Equity Research: Sterlite Industries ...
market research, surveys and trends


KPMG's Corporate Tax Rate Survey 2006
The domestic corporate tax rate of 25 percent may be reduced, .... Only profit distributions are subject to taxation. So a zero percent tax applies to .... Income between IDR 0 – 50 million is taxed at 10 percent and income between ... industry trends, business articles and survey research
KPMG's Corporate and Indirect Tax Rate Survey 2008
the development of most corporate systems. Real time taxation demands that ...... 33.701 million are subject to a 10 percent corporate income tax rate; .... million. The effective tax rate for domestic companies having income ...... 61 Mauritius. The standard rate of value-added tax is. 15 percent. ... industry trends, business articles and survey research
MAT reprieve for foreign companies
Is a non-resident foreign company liable for Minimum Alternate Tax (MAT)? In 1998, the Authority for Advance Rulings (AAR) rendered two decisions holding that Section 115JA of the Income-Tax Act, 1961 will apply to non-resident foreign companies. The Section was made applicable to companies generally and not to Indian or domestic companies only. Section 115JA spoke only of `every assessee, being a company`. The legislature did not intend that the Section will not apply to a foreign company. The foreign company is also under obligation under Section 594 of the Companies Act to deliver three copies of its world accounts to the ... market trends, news research and surveys resources
Zambia: Zambia targets even higher growth
Any country looking to attract foreign direct investment (FDI) has to ensure it can offer investors an environment conducive to doing business. This means offering infrastructure that will allow companies to move goods quickly and cost-effectively across the country. It also requires a legislative environment that doesn’t thwart companies with overly complicated licences and protects their rights and intellectual property. The World Bank produces a comprehensive survey every year looking at countries’ regulatory environments and assesses factors aimed at assisting companies to make investment decisions. The report ... market trends, news research and surveys resources


May 22, 2010 ... See Mauritius: Domestic Corporate Taxation, supra. 25 See portal/sites/mra/efile.htm accessed on 12 November 2008. ... technology research, surveys study and trend statistics
Doing Business In Mauritius -
Touted as the gateway to Asia and Africa, the Republic of Mauritius’ small size (720 sq mi) understates its importance to the Indian Ocean region as a secure constitutional democracy and exemplary economy that claims control of approximately 1.9 million sq km of Exclusive Economic Zone (EEZ). Mauritius has one of the most successful and competitive economies in Africa. The bold economic reform program first implemented in 2005 to counteract the erosion of trade preferences helped Mauritius’ economy evolve into the top ranked country for doing business in Africa for 2008 and 2009, according to the World Bank’s ... technology research, surveys study and trend statistics
Abstract of paper “The India / Mauritius Double Taxation Treaty ...
Background In 1983 India signed a double taxation treaty with Mauritius. ... enables a corporate entity to be resident by registration, and although they are ... amended domestic law to stop registration of companies with an Indian ...
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Need initial high-level data on the NGO sector. Source of data is important. For example, the number of NGOs is from 2005 and from the government agency authority in that country. Please focus on the top three most important questions and spend most of your time providing an accurate answer to those there. The top three questions impact our program right away, while the others are providing helpful supplemental information. ------------------------------------------------------------- Three most important questions: 1) What is the total number of operating NGOs in the country? Examples of good answers: • answers ...