Do I have to pay tax to MRA for money received abroad?

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I am a resident in Mauritius and i have received dividend from abroad and the money has been paid in a bank account abroad.

Would i have to pay tax in Mauritius or declare to MRA given that i did not earn this in Mauritius and the money not remitted in Mauritius?

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gices Level 6

Like @MikeSin mentioned, it depends on whether a double taxation treaty has been signed by both countries (Mauritius and the country where you're receiving the money).

In the affirmative, what usually happens is as follows - you will pay tax in the country where the money is received then in Mauritius, they (MRA) will calculate your tax and deduct what you've already paid in the other country, so you just have to pay the difference.

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de2014 Level 1

I went to the site of MRA and did some additional research.
It says the following:

Basis of Assessment

Mauritius runs a self-assessment system based on the residence concept. A person resident in Mauritius is liable to tax on the worldwide income derived by that person.

A non-resident is taxed on income derived from sources in Mauritius.

However, all income derived from overseas by an individual resident in Mauritius is taxable to the extent it is remitted to Mauritius.

From what i can understand, is that income derived from overseas is taxable IF it is remitted in mauritius. IF it stays abroad, in a bank account, it is non taxable?

Am i right in interpreting that?

gices Level 6

If the income is remitted in a foreign country and there's a double taxation treaty between the two countries (country of residence and country where profit is gained), it will be taxable by both jurisdictions, although concessions will apply depending on the treaty.