Mauritius has published the Finance (Miscellaneous Provisions) Act 2018, which was assented (enacted) on 9 August 2018. The Act provides for the implementation of measures announced in the Budget Speech 2018-2019 and related matters. The measures are summarized as follows:

Replacement of the Category 1 and 2 Global Business License Regimes:

• Effective 1 January 2019, the Deemed Foreign Tax …