As previously reported, Mauritius assented (enacted) the Finance Act 2025 on 8 August 2025, providing for the implementation of measures announced as part of the 2025-2026 Budget. In addition to the measures reported, amendments are made to Section 75 of the Income Tax Act 1995 on the application of the arm's length test. Section 75 generally provides that where controlled transactions are carried out in or from Mauritius that are not at arm's length, the net income of any person carrying on…