Mauritius Revenue Authority Publishes Statement of Practice on Income Subject to Partial Exemption
The Mauritius Revenue Authority (MRA) has published Statement of Practice (SP) 22/21 on qualifying income subject to the 80% partial exemption. The main guidance provided in SP 22/21 is as follows, with some adjustments. Additional specific guidance is also provided regarding qualifying interest income, including for private financing companies, insurance companies, and others.
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Income s…
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