Guide to Global Business

Double Taxation Avoidance Treaties

Mauritius has, as a tax planning jurisdiction focused the development of its Global Business sector on the use of its growing network of Double Taxation Avoidance Treaties (DTAs). The expanding network of these DTAs reinforces the seriousness of Mauritius as a tax efficient jurisdiction for structuring investment abroad in the Global Business sector. Mauritius has been used as a route for investment into emerging regions such as India and China.

So far, Mauritius has concluded 33 tax treaties and is party to a series of treaties under negotiation.

Available DTAs

Mauritius – A Guide to Global Business

As at 31 August 2007, Mauritius has signed 33 DTA's and is currently negotiating others. The HSBC Guide to Global Business provides details on the Tax Framework and Mauritius as an investment destination.