1. INTRODUCTION
Mauritius has entered into treaties with other countries to mitigate the effects of double taxation. These treaties may cover taxes on dividends, royalties, capital gains and interest.
Mauritius has concluded 39 tax treaties and there are several others waiting ratification, signature or are currently being negotiated by the Mauritius authorities.
2. LIST OF DOUBLE TAXATION AGREEMENTS
|
Australia |
Barbados |
Belgium |
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Botswana |
Croatia |
Cyprus |
|
Democratic Socialist Republic of Sri Lanka |
France |
Germany |
|
India |
Italy |
Kenya (will be effective 1 Jan 2015) |
|
Kuwait |
Lesotho |
Luxembourg |
|
Madagascar |
Malaysia |
Monaco |
|
Mozambique |
Namibia |
Nepal |
|
Oman |
Pakistan |
People's Republic of Bangladesh |
|
People's Republic of China |
Senegal |
Seychelles |
|
Singapore |
South Africa |
State of Qatar |
|
Swaziland |
Sweden |
Thailand |
|
Tunisia |
Uganda |
United Arab Emirate |
|
U.A.E. |
United Kingdom |
Zimbabwe |
|
United Kingdom |
Zambia |
Zimbabwea |
Treaties awaiting ratification: Congo, Egypt, Gabon, Guernsey, Kenya, Nigeria, Russia, Rwanda (New) and South Africa (New)
Treaties awaiting signature: Burkina Faso, Cape Verde, Ghana, Morocco and Malta
Treaties being negotiated: Algeria, Canada, Czech Republic, Greece, Hong Kong, Lesotho (New), Montenegro, Portugal, Republic of Iran, Malawi, Saudi Arabia, St Kitts & Nevis, Tanzania, Vietnam and Yemen
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