The first annual statement on dividends paid by Mauritius companies is due 15 August 2018. The annual statement requirement, which was introduced as part of the Finance (Miscellaneous Provisions) Act 2017 ({News-2017-08-01/A/2-previous coverage}), applies for income years beginning on or after 1 July 2017 for any company paying dividends exceeding MUR 100,000 to an individual, société, or succe…