According to recent reports, the Mauritius Government is planning for the introduction of the three-tiered documentation requirements of BEPS Action 13, which include the Country-by-Country (CbC) report, the Master file, and the Local file. With respect to the CbC reporting requirement, Mauritius has already committed to its implementation as a member of the BEPS Inclusive Framework and has signed the Multilateral Competent Authority Agreement on the exchange of CbC reports. Details of Mauritius' plan will be published once available.