The Mauritius Revenue Authority (MRA) issued a Communique on the Qualified Domestic Minimum Top-Up Tax (QDMTT) that was introduced as part of the Finance Act 2025. The QDMTT applies to resident subsidiaries and holding companies (constituent entities) of Multinational Enterprises (MNEs) with annual consolidated revenue of EUR 750 million or more to ensure an effective tax rate of at least 15% …