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Taxation of Property Income – Direct and Indirect Tax Implications.
INTRO AND COURSE AGENDA
Intro (2:25)
Course Agenda (2:46)
SCOPE OF MAURITIAN TAXATION
Scope of Mauritian Taxation (6:41)
GENERAL RULES OF COMPUTATION
General rules of computation (8:07)
ALLOWABLE DEDUCTIONS - IN BRIEF
Allowable deductions - In brief (1:32)
MODEL OF TAX COMPUTATION OF A PROPERTY HOLDING COMPANY
Model of tax computation of a property holding company (7:47)
TAXATION OF RENTAL INCOME
Taxation of Rental Income (5:38)
Taxation of Rental Income - Illustration 1 Question (5:55)
Taxation of Rental Income - Illustration 1 Answer (6:37)
Other types of income receivable by a landlord (9:52)
BAD DEBTS RECOVERED
Bad Debts Recovered (3:14)
TAXATION OF RENTAL INCOME - REIMBURSEMENTS AND EXPENSES
Taxation of Rental Income - Reimbursements of expenses (7:56)
TAXATION OF RENTAL INCOME - ACCOUNTING FOR DISBURSEMENTS OF EXPENSES
Taxation of Rental Income - Accounting for disbursements of expenses (1:18)
ALLOWABLE DEDUCTIONS
Allowable deductions (3:13)
CAPITAL ALLOWABLES
Capital Allowances (8:51)
Case Study 1 - Question (6:07)
Case Study 1 - Answer (6:25)
RULES OF DEDUCTIBILITY OF INTEREST EXPENSE
Rules of deductibility of interest expense (1:45)
BAD DEBTS RECOVERED
Bad Debts Recovered (2:28)
FOREIGN EXCHANGE DIFFERENCES
Foreign Exchange Differences (0:36)
TAX LOSSES
Tax Losses (1:28)
TAX RATE
Tax Rate (1:23)
TAXATION OF RESIDENT SOCIETES AND PARTNERSHIPS
Taxation of Resident societes and partnerships (9:18)
TAX IMPACT OF IFRS 16 FOR LESSORS AND LESSEES
Tax Impact of IFRS 16 for lessors and lessees (27:55)
HOW DOES DTS WORK
How does DTS work (3:22)
WHEN IS A PAYER REQUIRED TO APPLY DTS?
When is a payer required to apply DTS? (9:02)
WHEN IS A PAYEE SUBJECT TO DTS?
When is a payee subject to DTS? (0:44)
RENT PAYMENTS
Rent Payments (3:20)
Case Study DTS - Illustration 1 Question (2:25)
Case Study DTS - Illustration 1 Answer (1:33)
Case Study DTS - Illustration 2 Question (17:15)
Case Study DTS - Illustration 2 Answer (19:10)
VAT ON RENTAL INCOME
VAT on rental income (8:56)
Case Study - Question (6:37)
Case Study - Answer (14:57)
REGISTRATION DUTY
Registration Duty (7:08)
Outro (0:53)
Tax Impact of IFRS 16 for lessors and lessees
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