Mauritius has focused the development of its global business sector on its continuously expanding double taxation treaty network. With a widespread treaty network, Mauritius offers investors greater opportunities to plan their investments abroad through the use of the Mauritian global business vehicles (mainly Category 1 Global Business Companies – GBC1).
Treaties have been signed, ratified and are being negotiated with countries from around the world thereby providing benefits to investors from the globe. The treaties signed, ratified and under negotiation are, as at end September 2005, as follows:
Europe & Americas
Barbados
Belgium
Cyprus
Croatia
France
Germany
Italy
Luxembourg
Sweden
United Kingdom
Africa & Middle East
Botswana
Kuwait
Lesotho
Madagascar
Mozambique
Namibia
Oman
Rwanda
Senegal
Seychelles
South Africa
Swaziland
Uganda
Zimbabwe
Asia
China
India
Malaysia
Nepal
Pakistan
Singapore
Sri Lanka
Thailand
Agreements awaiting ratification
Bangladesh
Malawi
Nigeria
Russia
Vietnam
Zambia
United Arab Emirates
Agreements under negotiation
Canada
Czech Republic
Portugal
Republic of Iran
Under tax treaties, distributions made to a Mauritian resident by a resident of another contracting state are generally subject to lower taxation in the other contracting state as provided under the treaty agreement. The highlights of the features of the double taxation avoidance treaties which Mauritius has ratified are given in a summary table which can be downloaded:
