On February 18 2010, in the case "The Director, Mauritius Revenue Authority v Mega Design Limited", the Supreme Court of Mauritius reaffirmed that where supply of services are made to a person outside Mauritius according to paragraph 6 of the fifth schedule of the Value Added Tax Act (VAT Act), these services would be treated as zero-rated.
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MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process
The sprawling legislation phases out Joe Biden-era green tax incentives for businesses; in other news, the UK will reportedly maintain its DST despite US pressure