The first annual statement on dividends paid by Mauritius companies is due 15 August 2018. The annual statement requirement, which was introduced as part of the Finance (Miscellaneous Provisions) Act 2017 ({News-2017-08-01/A/2-previous coverage}), applies for income years beginning on or after 1 July 2017 for any company paying dividends exceeding MUR 100,000 to an individual, société, or succession in respect of income years beginning on or after 1 July 2017. Required information in statement includes: (a) the name and surname of every shareholder; (b) the NIC number of every shareholder or, in the case of a non-citizen, the identification number...