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Taxation Anti-Avoidance Provisions of Mauritius rules and operating provisions exist in tax in Mauritius Island.Mauritius does not have any avoidance legislation under which its residents may be deemed to be taxable on profits accumulated by companies located in low-tax jurisdictions if they hold interests of a particular kind in the company concerned. However, there exist anti-avoidance provision under the ITA 1995 relating to excessive remuneration or share of profits, excessive management expenses, rights over income related and transactions to avoid tax liability.