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Mauritius Finance Act 2025: Key measures relevant to private clients, companies and investors
The Finance Act 2025 (Act No. 18 of 2025) introduced several important tax and regulatory changes that...
Cyprus adopts new withholding tax rules for transactions with low tax jurisdictions
In April 2025, Cyprus enacted Law 47(I)/2025 (Official Gazette 16 April 2025) introducing a broad framework of defensive tax...
Trusts under the CRS in Mauritius: FI vs Passive NFE (Summary)
Under the OECD’s Common Reporting Standard (CRS), trusts must be classified either as Financial Institutions (FIs) or Non-Financial...