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Mauritius: Domestic Corporate Taxation

Branch or Subsidiary?

Branches and resident subsidiary companies pay tax in Mauritius on the same basis; dividends (for the subsidiary) and net profits (for the branch) can both be remitted abroad without deduction of withholding tax. However, taxable profits are calculated somewhat differently: a subsidiary can deduct interest and royalties paid to its parent but cannot make an allowance for head office expenses, whereas a branch can deduct reasonable head office expenses but cannot deduct interest and royalties that are paid over.



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