Mauritius Tax Agency Issues Communique on Pillar 2 Qualified Domestic Minimum Top-up Tax Obligations

The Mauritian Revenue Authority (MRA) Oct. 29 issued a communique on the qualified domestic top-up tax (QDMTT) obligations under OECD Pillar Two. The communique provides that: 1) the QDMTT applies to resident constituent entities of in-scope multinational enterprise (MNE) groups with fiscal years ending on or after Jan. 1, from the assessment year commencing July 1; 2) the deadline to file and pay QDMTT tax returns is within 15 months after the end of the ultimate parent company’s fiscal year; 3) resident constituent entities must submit notifications to the MRA identifying the designated resident person responsible for filing and paying ...