The Mauritius Revenue Authority (MUR) established an Alternative Tax Dispute Resolution (ATDR) Panel in April 2017 to deal with applications for review made by any person dissatisfied with an income tax or value added tax assessment. Provided that a taxpayer has formally lodged an objection or appeal to an assessment, an application for review by the ATDR Panel may be made, if: The amount of tax payable under dispute exceeds MUR 10 million; The applicant has not been convicted of an offence and is not the subject of an enquiry relating to trafficking of dangerous drugs under the Dangerous Drugs...