"Minimum standards under the BEPS project/ Dealing with Harmful Tax Practices under Action 5"

CPD (Continuing Professional Development)

Mr M. Hannelas (MRA) & Mrs Y. Rangasamy (MRA)

Mr Mario Hannelas has some 40 years experience in taxation. He has occupied some senior positions in the Mauritius Public Service. He has served as Chief Investigating Officer at the Income Tax Department, Deputy Commissioner of Income Tax and Commissioner Large Taxpayer Department.  In 2006 when the Mauritius Revenue Authority (MRA) was set up, he became Director of the Medium & Small Taxpayer Department and occupied this position until April 2013.  He is presently Director, Large Taxpayer Department at the MRA. He is a Fellow member of the Association of Chartered Certified Accountants (ACCA) of UK and is a member of the Mauritius Institute of Professional Accountants (MIPA). He holds a Post Graduate degree in Tax administration from the University of Paris Dauphine, France. In addition to his duties as Director, Large Taxpayer, Mr Hannelas is also the Head of the Tax Treaty negotiation team for Mauritius and represents the country in the meetings of the OECD BEPS Inclusive Framework and Forum on Harmful Tax Practices (FHTP). For many years he has lectured in Business & International Taxation for the University of Mauritius, University of Technology, Mauritius (UTM), Open University of Mauritius and the MRA Training Academy.

Mrs Yamini Rangasamy is a fellow member of ACCA and a member of the MIPA. She holds the post of Section Head, International Tax at the Large Taxpayers Department. She currently drives the implementation of the OECD Common Reporting Standard and represents Mauritius at the Automatic exchange of information (AEOI) working group meetings. She is closely involved with the implementation of the minimum standards under the BEPS project and has acquired hands-on experience in the negotiation of tax treaties. She is an expert assessor of the Global Forum and has participated in the peer reviews of France and the Former Yugoslav Republic of Macedonia. She is also actively involved in the training of MRA staff on revenue laws and international taxation.

Course Description:

The OECD/G20 Project to address Base Erosion and Profit Shifting (“BEPS”) was launched following a call by G20 Leaders to identify the key issues that lead to BEPS.
The BEPS package that comprises 15 Action Points was delivered in October 2015. As a member of the Inclusive Framework, Mauritius has committed to meet the minimum standards under the BEPS project.
A broad description of the BEPS project will be provided with particular emphasis on the minimum standards. Steps being taken by Mauritius to comply with BEPS Action 5 (fighting harmful tax practices) and BEPS Action 6 (Prevent tax treaty abuse) will be discussed.

Experience Level:
Law Practitioners & Legal Officers