Section 77: Credits in respect of foreign tax
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.
77. Credits in respect of foreign tax
(1) Where a taxpayer derives income which is subject to foreign tax, the
amount of foreign tax so paid shall be allowed as a credit against income tax
payable in Mauritius in respect of that income.
(2) The credit in respect of foreign tax shall, in the case of a dividend,
include credit for any foreign tax imposed on the profits out of which that
dividend is directly or indirectly paid.
(3) The Minister may, by regulations, provide for the implementation of
the provisions of this section and for the granting of credit for foreign tax in
such manner and on such conditions as he may determine.
PART VI – AGENTS, ABSENTEES, NON-RESIDENTS AND
DECEASED PERSONS
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Questions this section answers
- If I've already paid foreign tax on some income, can I get credit for it against my Mauritian income tax?