The Mauritius Revenue Authority (MRA) has published Guidelines for the Appropriate Use of Information contained in CbC Reports. The guidelines provide a brief overview of the Mauritius CbC reporting requirements, which apply for reporting fiscal years beginning on or after 1 July 2018 (first reports due by 30 June 2020), and an overview of the appropriate use of information obtained through CbC reports by the MRA during a transfer pricing audit, which is restricted to: High-level transfer pricing risk assessment; Assessment of other BEPS related risks; and Economic and statistical analysis, where appropriate. The guidelines also cover instances of inappropriate...