THE ages-old link between tax and corruption is hogging limelight on global platforms. Multilateral institutions are offering new strategies to break the complex nexus between secrecy, fiscal management, corruption and money laundering.

G20 Summit, held recently in Germany, for instance, approved eight principles on countering corruption in Customs. This is

ACCORDING to the Mauritius government website, the island nation has 43 double tax avoidance treaties in force; 8 treaties await ratification; 4 treaties await signature. That apart, 18 treaties are being negotiated. (http://www.mra.mu/index.php/taxes-duties/double-taxation-agreements). Mauritius will therefore have a large tax treaty network involving 73 countries/jurisdictions. That's really a large number of comprehensive tax