Section 74A: Income derived outside Mauritius
This section is inserted by Finance Act 2022, section 31.
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
74A. Income derived outside Mauritius
(1) Notwithstanding section 74(2) but subject to
subsection (2), where in an income year, a person who carries
business outside Mauritius has an employee performing work
remotely from Mauritius, any gross income attributable to
the work performed by that employee in Mauritius shall be
reckoned as income derived by that person from Mauritius in
that income year.
Acts 2022 315
(2) Subsection (1) shall not apply where –
(a) the employee is a holder of a premium
visa; and
(b) the core business activities of the person
are outside Mauritius.
(l) in section 76 –
(i) by deleting the heading and replacing it by the
following heading –