As global tax standards evolve, Mauritius has positioned itself as a credible and compliant jurisdiction by implementing robust economic substance requirements. In this thought-provoking Axis Insights article, Assad Abdullatiff, Managing Director of Axis Fiduciary Ltd, explores the concept of substance under Mauritian tax law with a focus on Core Income Generating Activities (CIGA).

From equity investments to fund structures and interest-earning entities, the article provides a clear and practical breakdown of how CIGA applies across different income streams. It also analyses recent legal developments, including the landmark Alteo and Godolphin cases, and offers guidance for clients navigating the Partial Exemption Regime.

A must-read for legal, tax, and financial professionals seeking clarity on Mauritius’ post-BEPS tax landscape.

Click Here to read the full article.