International Tax planning

For the development of its Global Business sector, Mauritius, as a tax-planning jurisdiction, focuses on the attractiveness of its growing network of Double Taxation Avoidance Treaties (DTAs).

Our network of DTAs currently extends to some 43 countries. Furthermore, Mauritius has signed a number of treaties with other countries which are awaiting ratification. Others are in the process of negotiation.

This expanding network of DTAs reinforces the usefulness of Mauritius as a tax efficient jurisdiction for structuring investments in the region and internationally.

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1

Belgium, Cyprus, Croatia, France,Germany, Italy, Luxembourg, Monaco, Sweden, United Kingdom, Russia*, Guernsey*

2

Botswana, Lesotho, Madagascar, Mozambique, Namibia, Rwanda, Senegal, Seychelles, South Africa, Swaziland, Tunisia, Uganda, Zambia, Zimbabwe, Kenya*, Congo*, Egypt*, Nigeria*, Gabon*

3

Kuwait, Oman, United Arab Emirates, Qatar

4

Nepal, Sri Lanka, China, India, Thailand, Malaysia, Singapore, Pakistan, Bangladesh

5

Barbados

43 DTAs in force

HIGHLIGHTS OF MAURITIUS TAX TREATIES

    i. where interest is taxable at rate provided in the domestic law of the State of source or at reduced treaty rate, provision is usually made in the treaty to exempt interest receivable by a Contracting State itself, its local authorities, its Central Bank/all banks carrying on bona fide banking business and any other financial institutions as may be agreed upon by both Contracting States.
    ii. within any 12-month period
    iii. within any 24-month period
    iv. no specific provision made in respect of furnishing of services.