Introduction of the Qualified Domestic Minimum Top-Up Tax (QDMTT) and its application under the Mauritian legislation.
- 25th March 2026
- 8:30 am - 4:15 pm
- Royal Green, Reduit Triangle, Moka
- MUR 19,500 (HRDC Refund)
- MQA Approved
- CPD 7.5
COURSE DETAILS
The Global Minimum Tax, developed under the OECD/BEPS Pillar Two project, represents one of the most complex and challenging developments in the modern international tax framework. In Mauritius, the Qualified Domestic Minimum Top-up Tax (QDMTT) was introduced in recent years and has now been formally enacted under the Finance Act 2025. The QDMTT applies to in-scope Multinational Enterprises (MNEs) with effect from the year of assessment commencing on 1 July 2025. This course is designed to provide participants with a comprehensive understanding of the Global Minimum Tax regime, with a particular focus on the application of the QDMTT under the Mauritian legislation. The programme will also highlight and explain the latest international and local developments relating to Pillar Two. Through practical explanations and structured guidance, participants will have the opportunity to navigate the technical aspects of the QDMTT in a simplified and confident manner, enhancing both their technical knowledge and practical application skills
LEARNING OUTCOMES
- Understand the Global Minimum Tax framework.
- Interpret the Mauritian Qualified Domestic Minimum Top-up Tax (QDMTT).
- Evaluate business and compliance implications.
- Apply the Mauritian Qualified Domestic Minimum Top-up Tax (QDMTT) in practice.
- Stay informed with key developments.
- Work through case studies and practical scenarios.
COURSE CONTENTS
- Introduction to the Global Minimum Tax.
- Overview of OECD Pillar Two Safe Harbours and Side-by-Side Package.
- Mechanisms for applying the Global Minimum Tax, including Income Inclusion Rule (IIR), UnderTaxed Profits Rule (UTPR), (Subject to Tax Rule) STTR and Qualified Domestic Minimum Top-up Tax (QDMTT).
- The concept and role of the Qualified Domestic Minimum Top-up Tax (QDMTT) in the international tax framework.
- Detailed application of the QDMTT under the Mauritian tax legislation.
- Determination of GloBE Income and Covered Taxes.
- Understanding and application of the Substance-Based Income Exclusion (SBIE).
- Calculation of the Effective Tax Rate (ETR), including adjustments and deferred tax considerations.
- Computation of the Top-up Tax under the QDMTT rule.
- Compliance Requirements: Notification and Filing obligations under Global Minimum Tax requirements.
TERMS AND CONDITIONS
- Payment in full should be received before the start of the training (18th March 2026). Invoice and documents require for HRDC application will be provided after receipt of the registration form.
- Invoice and documents require for HRDC application will be provided after receipt of the registration form.
- A full refund will be made in case the training is cancelled by organisers.
- Participants are not permitted to record the training and to share any document which will be distributed to them.
- A certificate of attendance will be issued provided the participants have followed at least 80% of the training.
- Full refund: cancellations 5+ working days before the training
- 50% refund: cancellations 2–4 working days before
- No refund: cancellations within 48 hours of the training
- No-show or late cancellation (<24 hrs): full fee payable
MEET THE TRAINER
MARIO HANNELAS
Head of Tax Advisory at DTOS Group
A former Top Executive from the Mauritius Revenue Authority with more than 40 years’ experience in taxation, Mr. Hannelas has occupied various positions in the Mauritius Public Service, such as Chief Investigating Officer at the Income Tax Department, Deputy Commissioner of Income Tax, Commissioner of Large Taxpayer Department and as the Technical Adviser on International Taxation to the Director General of the Mauritius Revenue Authority (MRA). He is a fellow member of the Association of Chartered Certified Accountants of UK and holds a post graduate diploma (DESS) in Tax Administration from the University of Paris Dauphine, France and is a member of the Mauritius Institute of Professional Accountants (MIPA).
