Mauritius has 44 tax agreements in force1, as reported in its response to the Peer Review questionnaire. Twelve of those agreements comply with the minimum standard.

Mauritius signed the MLI in 2017 and deposited its instrument of ratification on 18 October 2019. The MLI entered into force for Mauritius on 1 February 2020. The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect

Mauritius has not listed its agreement with India under the MLI indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in that agreement. India has listed its agreement with Mauritius under the MLI.

Mauritius is implementing the minimum standard in its tax agreements through the inclusion of the preamble statement and the PPT.2

No jurisdiction has raised any concerns about their agreements with Mauritius.

India has listed its agreement with Mauritius under the MLI, which amounts to a request to implement the minimum standard.

← 1. Mauritius also concluded a new agreement with Lesotho* in 2021. This agreement was not in force on 31 May 2021 and has therefore not been assessed for the purposes of the 2021 Action 6 peer review.

← 2. For its agreements listed under the MLI, Mauritius is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI). Mauritius has stated that while it accepts the application of the PPT under the MLI, it intends where possible to adopt an LOB provision through bilateral negotiation.

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