The Mauritius Revenue Authority has published the Finance (Miscellaneous Provisions) Act 2024, which was assented (enacted) on 27 July 2024. The Act provides for the implementation of measures announced as part of the 2024-2025 Budget. The main tax-related measures include: The introduction of a Corporate Climate Responsibility (CCR) levy equivalent to 2% of a company's profits, with an exemption from the levy for companies with a turnover of less than MUR 50 million, with effect from 1 July 2024; The renewal of the Tax Arrears Settlement (Payment) Scheme, providing for a full waiver of penalties and interest where taxes/contributions arrears...