Various low-tax jurisdictions including Mauritius, have been often accused of usurping the just share of taxes of other countries. Given the adverse impact on the reputation of the ‘tax havens’, the country has implemented in 2019 the economic substance requirements to ensure a minimum substance for resident companies to be taxed in Mauritius. The aim of this research is to assess the efficiency and robustness of the economic substance rules of Mauritius in combatting harmful tax practices including base erosion and profit shifting. A doctrinal approach and a comparative analysis with the corresponding substance rules of Cayman Islands were adopted to achieve the research objective. The findings demonstrate that there is still room for improving the economic substance rules of Mauritius in terms of an enhanced interpretation of the rules, reporting requirements and imposition of the relevant sanctions.

包括毛里求斯在内的各种低税司法管辖区经常被指控侵占其他国家应得的税收份额。鉴于对“避税天堂”声誉的不利影响，该国于2019年实施了经济实质要求，以确保居民公司在毛里求斯纳税的最低实质内容。本研究的目的是评估毛里求斯经济实质规则在打击税基侵蚀和利润转移等有害税收行为方面的效率和稳健性。采用理论方法并与开曼群岛相应的实质规则进行比较分析来实现研究目标。调查结果表明，毛里求斯的经济实质规则在加强规则解释、报告要求和实施相关制裁方面仍有改进的空间。