Mr. De Beer was born in the Germany in September 1962. He is the Managing Director of a German beer factory in Munich. In 2009 he came to Mauritius on a visit and married a Mauritian girl. Since then, though the couple visits Mauritius regularly they have never previously done so in two consecutive years of assessment and never for longer than two months.

The following points arise:

i. Mr. De Beer visited Mauritius with his wife from 22nd April to 24th June 2018. During his visit, he was engaged as a Consultant on several research projects of a Mauritius Supplier Company; he was paid Rs280,000.

ii. He and his wife own two houses in Mauritius which produce Rs60,000 each per half year net of expenses.

iii. Mrs. De Beer inherited a farm in Mauritius from her father on his death in 2001. It was rented and when the tenant farmer died on 2nd April 20012, it was sold for Rs6.1m (after expenses). At her father's death, the market value of the farm was Rs5.5m.

iv. For many years Mr. and Mrs. De Beer have derived an interest income from Fixed Deposit of Rs3.7m at the MCB Ltd.

REQUIRED

Discuss these points, explaining whether or not Mauritius tax will arise.