Course curriculum

    1. Course Agenda

    2. What is a Mauritian Trusts

    3. Parties Of a Trust

    4. Components of the Trust

    5. Decision tree diagram Prior FA 2021

    6. GrandFathering Provisions - SOP for Trust

    7. Decision Tree Diagram Post FA 2021

    8. Residency of Trust

    9. Central Management and Control - MRA SOP

    10. Central Management and Control - MRA SOP (our Position) Part 1

    11. Central Management and Control - MRA SOP (our Position) Part 2

    12. Liability to Tax - Trusts

    13. Substance conditions to benefit from PIE under ITA

    14. Liability to Tax - Trusts - Illustration 1

    15. Liability to Tax - Trusts - Illustration 2

    16. Accounting treatment and its impact on taxation

    17. Benefit from Treaties - Trusts

    18. Reporting requirements under CRS

    19. Thank you

About this course

  • Free
  • 19 lessons
  • 2.5 hours of video content

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