Mauritius

A. Progress in the implementation of the minimum standard

Mauritius has 45 tax agreements in force, as reported in its response to the Peer Review questionnaire.

Mauritius signed the MLI in 2017, listing 41 tax agreements.1

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

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 indicated in its response to the Peer Review questionnaire that it would expand its list of covered tax agreements under the MLI. Mauritius further indicated that bilateral negotiations would be used with respect to its agreement with India.

B. Implementation issues

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

Summary of the jurisdiction response – Mauritius

Treaty partners

Compliance with the standard

If compliant, the alternative implemented

Signature of a complying instrument

The alternative implemented through the complying instrument

(if not the MLI)

Comments

1

Bangladesh*

No

N/A

Yes

N/A

2

Barbados

No

N/A

Yes

N/A

3

Belgium

No

N/A

Yes

N/A

4

Botswana

No

N/A

Yes

N/A

5

Cabo Verde

No

N/A

No

N/A

6

China (People's Republic of)

No

N/A

Yes

N/A

7

Congo

No

N/A

Yes

N/A

8

Croatia

No

N/A

Yes

N/A

9

Cyprus*

No

N/A

Yes

N/A

10

Egypt

No

N/A

Yes

N/A

11

France

No

N/A

Yes

N/A

12

Germany

No

N/A

Yes

N/A

13

Ghana*

No

N/A

No

N/A

14

Guernsey

No

N/A

Yes

N/A

15

India

No

N/A

No

N/A

16

Italy

No

N/A

Yes

N/A

17

Jersey

No

N/A

No

N/A

18

Kuwait*

No

N/A

Yes

N/A

19

Lesotho*

No

N/A

Yes

N/A

20

Luxembourg

No

N/A

Yes

N/A

21

Madagascar*

No

N/A

Yes

N/A

22

Malaysia

No

N/A

Yes

N/A

23

Malta

No

N/A

Yes

N/A

24

Monaco

No

N/A

Yes

N/A

25

Mozambique*

No

N/A

Yes

N/A

26

Namibia*

No

N/A

Yes

N/A

27

Nepal*

No

N/A

Yes

N/A

28

Oman

No

N/A

Yes

N/A

29

Pakistan

No

N/A

Yes

N/A

30

Qatar

No

N/A

Yes

N/A

31

Rwanda*

No

N/A

Yes

N/A

32

Senegal

No

N/A

Yes

N/A

33

Seychelles

No

N/A

Yes

N/A

34

Singapore

No

N/A

Yes

N/A

35

South Africa

No

N/A

Yes

N/A

36

Sri Lanka

No

N/A

Yes

N/A

37

Eswatini*

No

N/A

Yes

N/A

38

Sweden

No

N/A

Yes

N/A

39

Thailand

No

N/A

Yes

N/A

40

Tunisia

No

N/A

Yes

N/A

41

Uganda*

No

N/A

Yes

N/A

42

United Arab Emirates

No

N/A

Yes

N/A

43

United Kingdom

No

N/A

Yes

N/A

44

Zambia

No

N/A

Yes

N/A

45

Zimbabwe*

No

N/A

Yes

N/A

Notes

← 1. Mauritius listed 41 tax agreements in a revised provisional MLI position.

← 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 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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