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This QDMT tax notification platform is applicable to every resident company forming part of multinational enterprise groups (MNEs) having consolidated annual revenue of €750M or more.
Each resident company must, within six months of the end of the fiscal year of its ultimate parent entity, notify the Director-General on an annual basis of the identity of the designated person resident in Mauritius who is responsible for filing the QDMT return.
The designated person may be either the company submitting the notification or another resident company within the same MNE group.
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