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VAT Ruling on Reimbursement of Labor Costs for Architectural Services

  • Mauritius Gazette published VAT Ruling No. 113
  • Ruling explains VAT treatment for reimbursement of labor costs
  • Domestic company and global business company owned by same taxpayer
  • Both companies share pool of employees
  • Domestic company claimed reimbursement of labor costs for time spent in global company
  • Tax agency clarified that 15% standard VAT rate applies to reimbursement of labor costs

Source: news.bloombergtax.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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