Mauritius: Country-by-country reporting regulations | KPMG Global
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Mauritius: Country-by-country reporting regulations, effective July 2018

Mauritius: Country-by-country reporting regulations

Regulations implement the country-by-country (CbC) reporting requirements in Mauritius, effective for accounting years beginning on or after 1 July 2018.


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The CbC regulations apply to multinational enterprise (MNE) groups that have consolidated group revenue of €750 million or more (approximately MUR 30 billion) and when the MNE group has two or more enterprises that are tax residents in different jurisdictions. As a member of the OECD’s “inclusive framework” for base erosion and profit shifting (BEPS), Mauritius committed to implement the minimum CbC reporting standard. By signing the CbC Multilateral Competent Authority Agreement (MCAA), Mauritius further committed to bilateral and automatic exchanges of CbC reports with other jurisdictions. 

The CbC regulations set forth:

  • The requirements for filing CbC reports in Mauritius
  • The notification requirements (that is, when a Mauritius tax resident entity of the MNE group is the ultimate parent entity or surrogate parent entity for the group)
  • The format of the CbC report
  • Penalties for failure to comply with the CbC regulations


Read a March 2018 report [PDF 192 KB] prepared by the KPMG member firm in Mauritius

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