The Mauritius Revenue Authority has published Government Notice No. 20 of 2018 on the Income Tax (Country-by-Country Reporting) Regulations 2018, which were made by the Minister on 19 February 2018. The regulations are generally in line with the OECD guidelines and include the following main points: The CbC reporting requirement applies for MNE groups meeting the standard EUR 750 million consolidated group revenue threshold in the previous year; The requirement to submit applies for ultimate parent entities resident in Mauritius, as well as surrogate parent entities resident in Mauritius if the ultimate parent is not required to file in its...