The Mauritius Revenue Authority has updated its lists of reportable and participating jurisdictions for the automatic exchange of financial account information under the Common Reporting Standard (CRS).
The reportable jurisdictions list includes 148 jurisdictions, while the participating jurisdictions list includes 111 jurisdictions. These lists apply to the 2025 reporting year for 2024 reportable accounts.
The CRS contains the reporting and due diligence standard that underpins the automatic exchange of financial account information.
The global model of automatic exchange is drafted with respect to financial account information. Many jurisdictions – OECD and non-OECD – already exchange information automatically with their exchange partners and also regionally (e.g. within the EU) on various categories of income and also transmit other types of information such as changes of residence, the purchase or disposition of immovable property, value added tax refunds, tax withheld at source, etc. It sets out a minimum standard for the information to be exchanged.
