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Mauritius

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La croissance du PIB réel devrait s’établir à 5.5 % en 2024, puis à 4.5 % en 2025. Elle sera principalement tirée par une reprise vigoureuse du tourisme, de la construction et de l’investissement. La croissance de l’investissement devrait être stimulée par l’investissement direct étranger et l’investissement public, en particulier dans le secteur du logement. L’inflation a poursuivi son repli en 2023 et devrait s’établir dans la fourchette de 2 à 5 % retenue comme objectif par la Banque de Maurice d’ici à la fin de 2024, puis descendre encore à 4.2 % en 2025.

English

Real GDP is projected to grow by 5.5% in 2024 and 4.5% in 2025. The main drivers will be the continued robust recovery in tourism, construction, and investment. Investment growth is expected to be supported by foreign direct investment and public investment, particularly in the housing sector. Inflation continued declining over 2023 and is expected to be within the Bank of Mauritius’ target range of 2 to 5 per cent by the end of 2024, before declining further to 4.2% in 2025.

French
French
French
English
English

Given the fast pace of global socio-economic development, more tailored, focused, and localised efforts to strengthen public sector capacity in small island developing states (SIDS) is increasingly important. SIDS have unique vulnerabilities, rich histories and contexts, and strengths that can be harnessed for sustainable development. Development partners need to adapt how they provide capacity-strengthening support, taking individual SIDS’ circumstances and needs into account to better help them achieve their ambitions. This report summarises perspectives from small island developing states (SIDS) on current experiences and opportunities to improve capacity-strengthening support to make it more tailored, impactful, and sustainable. The report uses the broad definition of capacity-strengthening as activities that improve the competencies and abilities of individuals, organisations, and broader formal and informal social structures in a way that boosts organisational performance. It concentrates on public sector capacity, including interactions with other stakeholders across sectors.

La Malaisie compte 74 conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs. Quarante-quatre de ces conventions sont conformes au standard minimum.

English

Mauritius has 44 tax agreements in force, as reported in its response to the Peer Review questionnaire. Twenty-three of those agreements comply with the minimum standard.

French
This dataset comprises statistics pertaining to pensions indicators.It includes indicators such as occupational pension funds’asset as a % of GDP, personal pension funds’ asset as a % of GDP, DC pension plans’assets as a % of total assets. Pension fund and plan types are classified according to the OECD classification. Three dimensions cover this classification: pension plan type, definition type and contract type.
This dataset includes pension funds statistics with OECD classifications by type of pension plans and by type of pension funds. All types of plans are included (occupational and personal, mandatory and voluntary). The OECD classification considers both funded and book reserved pension plans that are workplace-based (occupational pension plans) or accessed directly in retail markets (personal pension plans). Both mandatory and voluntary arrangements are included. The data includes plans where benefits are paid by a private sector entity (classified as private pension plans by the OECD) as well as those paid by a funded public sector entity. Data are presented in various measures depending on the variable: millions of national currency, millions of USD, thousands or unit.

Mauritius can legally issue the following three types of rulings within the scope of the transparency framework: (i) preferential regimes;1) Global headquarters administration regime, 2) Global treasury activities, 3) Captive insurance, 4) Freeport zone, 5) Shipping regime, 6) Innovation box, 7) Partial exemption system, 8) Trusts and 9) Foundations. (ii) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles; and (iii) permanent establishment rulings.

First reporting fiscal year: Commencing on or after 1 July 2018.

This dataset includes pension funds statistics with OECD classifications by type of pension plans and by type of pension funds. All types of plans are included (occupational and personal, mandatory and voluntary). The OECD classification considers both funded and book reserved pension plans that are workplace-based (occupational pension plans) or accessed directly in retail markets (personal pension plans). Both mandatory and voluntary arrangements are included. The data includes plans where benefits are paid by a private sector entity (classified as private pension plans by the OECD) as well as those paid by a funded public sector entity. Data are presented in various measures depending on the variable: millions of national currency, millions of USD, thousands or unit.
This dataset comprises statistics pertaining to pensions indicators.It includes indicators such as occupational pension funds’asset as a % of GDP, personal pension funds’ asset as a % of GDP, DC pension plans’assets as a % of total assets. Pension fund and plan types are classified according to the OECD classification. Three dimensions cover this classification: pension plan type, definition type and contract type.

Mauritius has 44 tax agreements in force, as reported in its response to the Peer Review questionnaire. Twenty of those agreements comply with the minimum standard.

French

Maurice compte 44 conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs. Vingt de ces conventions sont conformes au standard minimum.

English

Mauritius can legally issue the following three types of rulings within the scope of the transparency framework: (i) preferential regimes;1) Global business license 1, 2) Global business license 2, 3) Global headquarters administration regime, 4) Global treasury activities, 5) Captive insurances, 6) Freeport zone, 8) Shipping regime, 9) Innovation box, 10) Partial exemption system, 11) Trusts and 12) Foundations. (ii) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles; and (iii) permanent establishment rulings.

This report analyses the implementation of the AEOI Standard in Mauritius with respect to the requirements of the AEOI Terms of Reference. It assesses both the legal frameworks put in place to implement the AEOI Standard and the effectiveness of the implementation of the AEOI Standard in practice.

Small island developing states (SIDS) have been acutely affected by the economic impacts of the COVID-19 pandemic. This paper takes a broader perspective to explore how the revenue effects of this crisis in SIDS are connected to their unique financing and development challenges. It also suggests how SIDS governments and development co-operation providers can better partner together to strengthen mobilisation of domestic revenues – in particular tax revenues – in the recovery post-COVID-19.

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