The workshop on Transfer Pricing was of great pertinence to the Mauritian tax landscape: Financial Transactions, Tax Residence and Permanent Establish
The Mauritius Revenue Authority (MRA), in collaboration with the African Tax Administration Forum (ATAF), hosted a workshop on Transfer Pricing from Monday 24 to Friday 28 July 2023, at Custom House, Mer Rouge, Port-Louis. Some 40 officers from MRA availed themselves of this workshop.
The workshop on Transfer Pricing was of great pertinence to the Mauritian tax landscape: Financial Transactions, Tax Residence and Permanent Establishments.
In his keynote address, Mr. Sudhamo Lal, Director-General of the MRA, expressed his deep gratitude to ATAF for facilitating this workshop in Mauritius. At the very outset, he stated that “?????? ???? ???????????????????? ???? ?????????????? ???????? ???????? ?????????????????? ???? ??????????????, ?????????????????? ???????????????????? ?????? ?????????????????? ???? ?????? ???????????????? ??????????????. ???? ???????? ???? ?? ???????????????? ???????? ???? ???????????? ?????? ?????????? ???? ???????????? ?????? ???????????????????? ??????????.”
The Director-General of the MRA underlined that “???????????????? ??????????????, ???? ???????????? ?????????????? ???????????????? ??????????????, ?????? ?????????? ???? ?????? ???????????????? 2015 ?????????? ???????????? ???? ?????? ???????????? ?????????????? ???????????????? ???????????????????? ?????? ???????????? (??????????) ???? ?????? ???? ?????? ?????????? ???? ?????? ?????????????? ?????? ???????????????????? ?????? ??????????????????, ?????????? ?????????????? ?????????????? ?????????????????? ?????????? ???? ???????? ?????????? ???? ????????????.” The international community, he added, is also unanimous that the misapplication of the arm’s length principle by multinationals has become a key concern for the preservation of the domestic tax base of Organization for Economic Cooperation and Development (OECD) and ATAF member countries.
“?????????????????? ?????? ???????????? ???? ?????? ?????????????????????????? ?????????????? ???? ?????????????????? ????????-???????? ?????????????? ?????? ????????????-???????????????? ????????????????, ?????????? ?????????????? ?????? ?????????????????? ???????????????? ???? ??????????????-????-?????????????? ?????????????? ?????????? 2018, ???? ?????????????? ???????????????????????? ???? ?????? ?????????????????????????? ?????? ???????????????????????? ???? ???????????????????????????? ?????? ???? ???????????????????? ???????????????? ?????????????? ????????-?????????? ?????????????????? ??????????????????,” he added.
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Mr. Lal pointed out that “???????? ?????????????????????????? ?????????????????? ???????? ???? ?????? ?????????????? ?????? ???????????????????????? ???? ???????????????? ?????????????? ???? ???????? ???? ?????? ?????? ???????????????? ???? ?????????????????????????? ?????? ????????????????????????”. Based on the feedback received from the post-training evaluations, MRA staff have not only gained valuable insights, but are also eager to learn more from experts, to improve their skills, he observed.
Transfer pricing is a complex area of international taxation that requires a deep understanding of economic principles, tax regulations, and practical implementation, hence the importance of training people on this subject. For Mr. Lee Corrick, Technical Adviser at the ATAF, “?????? ???????????????? ?????????????????????? ?????? ?????????????? ???? ?????????????????????? ?????? ???????? ?????????????????? ?????????? ?????? ??????????????????????????, ?????????????????? ?? ?????????????????????????? ?????????????????????? ???????? ???????????????????? ???????????? ???????????????????? ?????? ????????????????.”
The workshop consisted of theoretical and practical aspects of transfer pricing to address transfer pricing challenges. “???????????? ?????? ?????????????????? ???????????????? ???? ???????????????? ?????????????? ?????????????? ???????????????? ????????????????????, ?????????????????? ?????????????? ????????????????????, ?????? ???????? ??????????????????????, ???? ???????????? ???????? ?????????????????? ???? ???????????????? ?????????????????????? ?????? ???????????????? ???????????? ?????? ??????????????????”, he concluded.