Mauritius: Tax Treaties

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Expansion Of Sugar Tax: Tighten Your Belts

The Prime Minister has delivered the national budget for the year 2025-26, the first under the new Mauritian Parliament. The government's strategy is less...

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ENS

Marie Henri Dominique Galea V/s The ARC & The MRA [2025] UKPC 17

In a judgment dated 8 April 2025, the Judicial Committee of the Privy Council allowed the appeal of the taxpayer, Marie Henri Dominique Galea against the decision of the Supreme Court of Mauritius which had maintained the ruling of the Assessment Review Committee ("ARC").

CMS Prism in association with CMS

Mauritius Supreme Court Rules On Eligibility To Claim Partial Exemption

The Supreme Court of Mauritius overturned, on 31 January, an ARC decision in favour of the taxpayer in a judgment that confirmed that companies are entitled to the 80% income exemption even where the income does not originate from CIGA.

TS

The Sovereign Group

Mauritius DTAA Eligibility vis-à-vis Grandfathering

The Asssessee, is a Mauritius based entity, registered as a FPI with SEBI and possess a valid Tax Residency Certificate.

AC

Aurtus Consulting LLP

Supreme Court Ruling In Alteo Energy Ltd: Pivotal For Mauritius' Partial Exemption Tax Regime

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ENS

Mauritius Transfer Pricing Case: A New Challenge For Multinationals

FW

Fairbridges Wertheim Becker

Benefit Under Treaty Cannot Be Withheld Without Invocation Of GAAR Or Evidence Of Impermissible Avoidance Arrangement Where TRC Is Available

AC

Aurtus Consulting LLP

Exploring New Developments In Global Taxation: Workshop Spotlights Taxation And Fiscal Matters

AF

AXIS Fiduciary Ltd

Finance Bill 2023 – An Overview For Businesses

OL

Orison Legal

MRA Hosts The 13th ATAF Country Correspondent Conference

AF

AXIS Fiduciary Ltd

A New Order: Highlights On The Innovations Of The 2023 Finance Law In Cameroon

CG

Centurion Law Group

How Does Mauritius Stand Out From Other Offshore Hubs?

CG

Centurion Law Group

Tax Measures To Broaden The Tax Base And Improve The Business Climate In Cameroon – Part VI

CG

Centurion Law Group

Fiscal Measures To Broaden The Tax Base And Ameliorate The Business Climate In Cameroon – Part V

CG

Centurion Law Group

International Trade Comparative Guide

Mauritius International

IE

International Economics Consulting Ltd.

World Bank Projects Accelerating Growth For Sub-Saharan Africa

Mauritius Finance

TS

The Sovereign Group

Evaluating Where To Structure Your International Business? Here Are 5 Compelling Reasons To Set Up A Global Business Company (GBC) In Mauritius Compared To Other Jurisdictions

Mauritius Commercial

AF

AXIS Fiduciary Ltd

Mandatory 14th-month Payment For 2024

Mauritius Employment

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WTW

Computation Of Time In Employment Related Matters: Play Safe!

Mauritius Employment

A

Appleby

Tax Treaties

Mauritius DTAA Eligibility vis-à-vis Grandfathering

The Asssessee, is a Mauritius based entity, registered as a FPI with SEBI and possess a valid Tax Residency Certificate.

AC

Aurtus Consulting LLP

Benefit Under Treaty Cannot Be Withheld Without Invocation Of GAAR Or Evidence Of Impermissible Avoidance Arrangement Where TRC Is Available

Accion Africa-Asia Investment Company1 (‘Assessee') was an investment holding company incorporated in Mauritius and had been granted a Category I Global Business License. It was a tax resident of Mauritius...

AC

Aurtus Consulting LLP

Mauritius Can Act As A Window To Africa For Indian Investors

Soomilduth Bholah, Mauritius' Minister of Financial Services and Good Governance, visited India to encourage Indian investors to utilise Mauritius as a gateway through...

Mauritius Finance

TS

The Sovereign Group

The Mauritius IFC – A Prime Destination For Ease Of Doing Business

Mauritius Government

AF

AXIS Fiduciary Ltd

Indo-Mauritius Tax Talk: No Need To Press The Panic Button

ND

Nishith Desai Associates

Base Erosion And Profit Shifting Project Implementation In Mauritius

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Dentons

Regulatory Legislation Update Mauritius

Mauritius Wealth Mgt

A

Appleby

Mauritius Commits To Sign The Multilateral Convention To Implement Tax Treaty Related Measures To Prevent Base Erosion And Profit Shifting By 30 June 2017

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FSPA

Encouraging Investment

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ICSA

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Income Tax

Expansion Of Sugar Tax: Tighten Your Belts

The Prime Minister has delivered the national budget for the year 2025-26, the first under the new Mauritian Parliament. The government's strategy is less...

E

ENS

Marie Henri Dominique Galea V/s The ARC & The MRA [2025] UKPC 17

In a judgment dated 8 April 2025, the Judicial Committee of the Privy Council allowed the appeal of the taxpayer, Marie Henri Dominique Galea against the decision of the Supreme Court of Mauritius which had maintained the ruling of the Assessment Review Committee ("ARC").

CMS Prism in association with CMS

Mauritius Supreme Court Rules On Eligibility To Claim Partial Exemption

The Supreme Court of Mauritius overturned, on 31 January, an ARC decision in favour of the taxpayer in a judgment that confirmed that companies are entitled to the 80% income exemption even where the income does not originate from CIGA.

TS

The Sovereign Group

Investing In India Via Mauritius: Some Certainty Is Better Than None!

Worldwide Commercial

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ENS

Supreme Court Ruling In Alteo Energy Ltd: Pivotal For Mauritius' Partial Exemption Tax Regime

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ENS

Key Updates: Finance (Miscellaneous Provisions) Act 2024

Mauritius Finance

AF

AXIS Fiduciary Ltd

Finance Act 2024: An Overview For Businesses

Mauritius Finance

OL

Orison Legal

Mauritius Can Act As A Window To Africa For Indian Investors

Mauritius Finance

TS

The Sovereign Group

Finance Bill 2023 – An Overview For Businesses

OL

Orison Legal

See more

Corporate Tax

Key Updates: Finance (Miscellaneous Provisions) Act 2024

On 27 July 2024,the Mauritian Parliament enacted the Finance (Miscellaneous) Provisions Act 2024 ("FA 2024"), which gives legal effectto the measures outlined by theHonourable Minister of Finance...

Mauritius Finance

AF

AXIS Fiduciary Ltd

Finance Act 2024: An Overview For Businesses

The Finance (Miscellaneous Provisions) Act 2024 was gazetted on 27 July 2024. It legislates the measures announced in the Minister of Finance's Budget Speech 2024-2025.

Mauritius Finance

OL

Orison Legal

How Does Mauritius Stand Out From Other Offshore Hubs?

Mauritius is widely recognized and internationally acclaimed as the foremost investment gateway into Africa. The country is the eastern-most part of Africa...

CG

Centurion Law Group

A Destination Of Choice For Nigerian Investors

CG

Centurion Law Group

Corporate Tax Comparative Guide

AM

Andersen (Mauritius) Ltd

Investing In Mauritius – Tax

JC

Juristconsult Chambers

Mauritius 2016-2017 Budget Brief

AF

AXIS Fiduciary Ltd

Mauritius Reinforces Its Position As The Hub For Investment In Africa

JC

Juristconsult Chambers

Fundamental Changes To The India Mauritius Double Tax Treaty Announced

JC

Juristconsult Chambers

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Capital Gains Tax

Evaluating Where To Structure Your International Business? Here Are 5 Compelling Reasons To Set Up A Global Business Company (GBC) In Mauritius Compared To Other Jurisdictions

GBCs benefit from an 80% tax exemption on specified foreign income, reducing the effective tax rate to just 3%–3.4%—enabling smart and efficient tax planning.

Mauritius Commercial

AF

AXIS Fiduciary Ltd

Global Business Company (GBC) In Mauritius

Thinking of going global? Here is what you need to know about setting up a Global Business Company (GBC) in Mauritius.

Mauritius Commercial

AF

AXIS Fiduciary Ltd

Mauritius DTAA Eligibility vis-à-vis Grandfathering

The Asssessee, is a Mauritius based entity, registered as a FPI with SEBI and possess a valid Tax Residency Certificate.

AC

Aurtus Consulting LLP

Investing In India Via Mauritius: Some Certainty Is Better Than None!

Worldwide Commercial

E

ENS

Benefit Under Treaty Cannot Be Withheld Without Invocation Of GAAR Or Evidence Of Impermissible Avoidance Arrangement Where TRC Is Available

AC

Aurtus Consulting LLP

How Does Mauritius Stand Out From Other Offshore Hubs?

CG

Centurion Law Group

A Destination Of Choice For Nigerian Investors

CG

Centurion Law Group

Is Beneficial Ownership A Relevant Criterion When A Company Resident In Mauritius Is Seeking To Claim Treaty Benefits Under Article 13 Of The India-Mauritius DTAA?

OL

Orison Legal

Important Changes To The Residency Of Mauritian Trusts

TS

The Sovereign Group

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Latest Videos

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Customs And Trade Podcast With Khanyisa Cingo & Sipho Mhaga (Video)

SG

SNG Grant Thornton

ENSign | Tax Audit Pitfalls To Avoid In Ghana (Video)

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ENS

South Africa – Tax Update (Video)

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Bowmans

Nigeria Commences Automatic Exchange Of Taxpayer Information

PN

PwC Nigeria

Is FIRS Empowered To Place A Lien On Tax Defaulter's Account? (Video)

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Deloitte Nigeria

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