Under the CRS framework, Participating Jurisdictions are countries with which Mauritius exchanges financial account information through the Automatic Exchange of Information (AEOI) system. These jurisdictions are relevant for due diligence procedures, including the classification of account holders and entities.
Reportable Jurisdictions, by contrast, are those whose tax residents must be identified and reported by Mauritian financial institutions under CRS reporting obligations.
The list of Participating Jurisdictions has been updated to include:
- Nigeria
- Thailand
- Uganda
The list of Reportable Jurisdictions has also been expanded with the addition of:
- Côte d’Ivoire
- Fiji
- Zimbabwe
These lists play a central role in CRS compliance. Financial institutions rely on them to determine:
- which jurisdictions are relevant for due diligence procedures
- which account holders must be reported
- how to apply CRS classification and reporting rules
The lists are published annually by the MRA in line with Mauritius’ commitments under the OECD Common Reporting Standard and the Convention on Mutual Administrative Assistance in Tax Matters. They form part of the jurisdictional framework governing automatic exchange of financial account information.
For more information, please contact office@rosemont.mu
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