The Mauritius Revenue Authority (MRA) has published Guidelines for the Appropriate Use of Information contained in CbC Reports. The guidelines provide a brief overview of the Mauritius CbC reporting requirements, which apply for reporting fiscal years beginning on or after 1 July 2018 (first reports due by 30 June 2020), and an overview of the appropriate use of information obtained through CbC reports by the MRA during a transfer pricing audit, which is restricted to:
The guidelines also cover instances of inappropriate use of CbC report information, the consequences of inappropriate use, measures to ensure effective control and monitoring of the use of CbC report information, and other general and miscellaneous provisions.
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