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Apr 26
Tax Alert – Issue 1 – April 2026
Mauritius’ Supreme Court clarifies the Foreign Tax Credit (“FTC”) regime in UPL Corporation Ltd v Revenue Tribunal & Anor (2026 SCJ 161).The Court confirmed that the actual foreign tax and the 80% presumed FTC can be combined under the pooling method, while maintaining the cap at Mauritian tax payable. A concise,…
