Focus on VAT in Mauritius

Journal
Chengapen, E.
International VAT Monitor 2002 (Volume 13), No. 4
PriceUSD 45

VAT was introduced in Mauritius in September 1998 and it has taken an important place amongst the other indirect taxes. The Mauritius VAT system is simple but it has a major flaw: it has too many exemptions. The author describes the Mauritius VAT system and its recent changes.