The Mauritius Revenue Authority released guidance on 26 November 2014 which is intended to provide practical assistance to financial institutions, businesses, and officials dealing with the application of the FATCA regulations.

Also, this guidance envisages a December 2013 signing of an agreement between Mauritius and the United States for the exchange of information relating to taxes. An intergovernmental agreement (Model 1 IGA) will be signed to improve international tax compliance and to implement FATCA.