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.

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


← 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.

Metadata, Legal and Rights

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.

© OECD 2020

The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at