Mauritius Enacts a QDMTT From July 1, 2025
The Finance Act 2025, enacted on August 8, 2025, introduces a new Sub-Part AF to the Income Tax Act to include a domestic minimum top-up tax (intended to be a QDMTT) from July 1, 2025.
GloBE Country Guide: Mauritius
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in the Czech Republic for accounting periods beginning on or after July 1, 2025. Updated for the Finance Act 2025, enacted on August 8, 2025.
