As part of Mauritius’ Africa Strategy, the authorities have concluded agreements (DTAAs and IPPAs) with a number of African countries. It also signed treaties with other countries around the world
Network of Double Taxation Avoidance Agreements (DTAAs)
To date, Mauritius has concluded 43 tax treaties with developed and emerging economies worldwide. It offers a wide range of fiscal benefits and enables efficient tax planning. The island nation is an ideal jurisdiction for Global Business.
Treaties signed: Australia, Barbados, Belgium, Botswana, Congo, Croatia, Cyprus, Egypt, France, Germany, Guernsey, India, Italy, Kuwait, Lesotho, Luxembourg, Madagascar, Malaysia, Malta, Monaco, Mozambique, Namibia, Nepal, Oman, Pakistan, People’s Republic of Bangladesh, People’s Republic of China, Rwanda, Senegal, Seychelles, Singapore, Sri Lanka, South Africa, State of Qatar, Swaziland, Sweden, Thailand, Tunisia, Uganda, United Arab Emirates, United Kingdom, Zambia, Zimbabwe.
8 treaties await ratification: Cape Verde, Gabon, Ghana, Jersey, Kenya, Morocco, Nigeria and Russia
4 treaties await signature: Côte d’Ivoire, Gibraltar, Malawi and Gambia
19 treaties being negotiated: Algeria, Burkina Faso, Canada, Czech Republic, Greece, Hong Kong, Lesotho (New), Montenegro, North Sudan, Portugal, Republic of Iran, Saudi Arabia, Spain, St. Kitts & Nevis, Tanzania, Vietnam, Yemen, Zambia (new) and Mali
Network of Investment Promotion Protection Agreements (IPPAs)
Mauritius offers protection of foreign investments in key African nations through its network of IPPAs. The IPPAs also provide arrangements for settlement of disputes between investors and the contracting states.
IPPAs signed: Barbados, Belgium/Luxemburg Economic Union, Burundi, Czech Republic, Egypt, Finland, France, Germany, India, Indonesia, Kuwait, Madagascar, Mozambique, Pakistan, People’s Republic of China, Portugal, Republic of Congo, Republic of Korea, Romania, Senegal, Singapore, South Africa, Sweden, Switzerland, Tanzania, United Kingdom and Northern Ireland
IPPAs awaiting ratification: Benin, Cameroon, Comoros, Côte d’Ivoire, France (new), Gabon, Ghana, Guinea Republic, Kenya, Mauritania, Nepal, Rwanda, Swaziland, Chad, Zimbabwe, Sao Tome and Principe, United Arab Emirates