The New Mauritian Individual Income Tax Regime

Journal
Juddoo, K.
Mauritius
Bulletin for International Taxation 2011 (Volume 65), No. 1
PriceUSD 45

In this article, the author examines the recently introduced individual flat income tax regime in Mauritius with a view to establishing its effects, and considering its advantages and disadvantages compared to the previous individual income tax regime. The article indicates the effective tax rates for both tax regimes.