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Mauritius Issues Communiqué on the Taxation of Securities Capital Gains

|Approved Changes|Mauritius
Mauritius

The Mauritius Revenue Authority has recently issued a communiqué on the taxation of capital gains from the sale of shares or other securities. The communiqué states that capital gains derived from the sale of securities are outside the scope of Income Tax, as Mauritius does not have a capital gains tax in its tax legislation. However, gains from the sale of shares or securities held for less th…

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