The Mauritius Revenue Authority (MRA) has published Statement of Practice (SP) 22/21 on qualifying income subject to the 80% partial exemption. The main guidance provided in SP 22/21 is as follows, with some adjustments. Additional specific guidance is also provided regarding qualifying interest income, including for private financing companies, insurance companies, and others. --- Income subject to partial exemption 80% of the following income is exempt for tax purposes: Foreign source dividend derived by a company provided that it has not been allowed as a deduction in the country of source and conditions as per Regulation 23D(l) of the Income...