Mauritius Peer Review by Global Forum

Combined Phase 1 and 2 Global Forum Peer Review

Mauritius has undergone in June 2010 a combined Phase 1 and 2 peer review by the Global Forum on Transparency and Exchange of Information for Tax purposes. The report of the review was published in January 2011. Click here to view document.

All elements except A.2 were found to be in place, some needing improvements.

Supplementary Peer Review

A review of the amendments made to the legal and regulatory framework for transparency and exchange of information pursuant to the combined Phase 1 and 2 review was undertaken by the Global Forum in August 2011 and the review report published in September 2011. Click here to view document.

All elements were determined to be in place, some requiring improvements.

Second Supplementary Peer Review

A second review was undertaken in February 2014 by the Global Forum of further amendments brought to address recommendations made earlier in the first supplementary review report of the Global Forum. The second supplementary peer review report was published in April 2014. Click here to view document .

The report concluded that Mauritius has implemented all recommendations of the Global Forum and achieved a rating of "largely compliant" for elements A.1 and A.2 and of "compliant" for all the other eight elements and an overall rating of "largely compliant".

The 2017 (Second Round) Peer Review

During this review, the Global Forum evaluated Mauritius for its implementation of the Exchange of Information on request (EOIR) standard against the 2016 Terms of Reference (ToR). The report was published was in August 2017. Click here to view the document .

Mauritius achieved a rating of “Largely Compliant” for element A.1 and “Compliant” for all the other nine elements and an overall rating of “Compliant”.