On 4th August 2023, the Tax Appeals Tribunal in ascertaining the tax residence of companies incorporated in Mauritius relied on the judicial interpretation under English Law for the term “management and control” to conclude that in management and control, the main aspect considered are the key people managing the Company at the time.
10th Dec 2024
18th Nov 2024
07th Nov 2024
30th Sep 2024
09th May 2024
