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With
increasing changes, which can be to the detriment of foreign investors in other
well known financial centres, Mauritius is emerging rapidly as a favourable international
centre of substance.
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Double Taxation Avoidance Treaties Summary Table: |
|
| Year | |
Country | Tax
| Dividends |
Dividends | Interest | |
Royalties | Permanent
Establishment | Capital |
| | | | | sparing
Clause | (Max rate) |
(max rate) | (max
rate) | | (Max rate) | | Gains |
| No. | Year
Signed | Entry into Force | | | Portfolio | Other | Banks | Other
| | Minimum Activity duration
(mths) | | | 1 | 1978 | 30/11/90 | Germany
| No | 5% (a) | 15% | Exempt | (c) | 15% |
6 | (d) (g) |
| 2 | 1981 | 17/10/82 | France | No | 5%
(b) | 15% | (e) | (c) | 15% |
6 | (d) |
| 3 | 1981 | 26/10/87 | UK | Yes | 10%
(b) | 15% | Exempt | (c) | 15% |
6 | (d) |
| 4 | 1983 | 11/06/85 | India | Yes | 5%
(b) | 15% | Exempt | (c) | 15% |
9 | (d) |
| 5 | 1992 | 28/08/92 | Zimbabwe | Yes | 10%
(a) | 20% | Exempt | 10% | 15% |
6 | (d) (g) |
| 6 | 1992 | 21/12/92 | Sweden
(f) | Yes | 5% (b) | 15% | Exempt | 15% | 15% |
6 | (d) (h) |
| 7 | 1993 | 17/08/93 | Malaysia | Yes | 5%
(b) (j) | 15% (j) | 15% | 15% | 15% |
6 | (d) |
| 8 | 1994 | 08/11/94 | Swaziland | Yes | 7.5% | 7.5% | 5% | 5% | 7.5% |
6 | (d) |
| 9 | 1990 | 28/04/95 | Italy
| No | 5% (a) (k) | 15% (k) | (c) | (c) | 15% |
6 | (d) |
| 10 | 1994 | 04/05/95 | China | Yes | 5% | 5% | Exempt | 0% | 0% |
12 | (d) (g) |
| 11 | 1994 | 01/07/95 | Pakistan | Yes | 10% | 10% | 10% | 10% | 12.5% |
6 | (d) |
| 12 | 1994 | 04/12/95 | Madagascar | No | 5% | 10% | 10% | 10% | 5% |
6 | (d) |
| 13 | 1995 | 07/06/96 | Singapore | Yes | (e) | (e) | (e) | (e) | (e) |
9 | (d) |
| 14 | 1995 | 01/07/96 | Botswana | Yes | 5%
(a) | 10% | 12% | 12% | 2.5% |
6 | (d) (h) |
| 15 | 1995 | 25/07/96 | Namibia | Yes | 5%
(a) | 10% | Exempt | 10% | 5% |
6 | (d) |
| 16 | 1995 | 12/09/96 | Luxembourg | Yes | 5%
(b) (i) | 10% (b) (i) | (e) | (e) | (e) |
6 | (d) |
| 17 | 1996 | 02/05/97 | Sri
Lanka | Yes | 10% (b) | 15% | 10% | 10% | 10% |
6 | (d)
(g) | | 18 | 1996 | 20/06/97 | South
Africa | Yes | 5% (b) | 15% | (e) | (e) | (e) |
9 | (d) |
| 19 | 1996 | 12/01/98 | Indonesia | Yes | 5%
(a) (1) | 10% | Exempt | 10% | 10% |
6 | (d) |
| 20 | 1997 | 10/06/98 | Thailand | Yes | 10% | 10% | 10% | 15% | 5%
(i), 15% | 6 | (d) |
| 21 | 1998 | 20/07/98 | Oman | Yes | (e) | (e) | (e) | (e) | (e) |
6 | (d) |
| 22 | 1997 | 01/08/98 | Kuwait
| Yes | (e) | (e) | (e)
(m) | (e) (m) | 10% | 9 |
(d) | | 23 | 1995 | 28/01/99 | Belgium | Yes | 5%
(b) | 10% | 10% | 10% | (e) |
6 | (d) |
| 24 | 1997 | 08/04/99 | Mozambique | Yes | 8%
(a), 10% (b)1 | 15% | Exempt | 8% | 5% |
6 | (d) |
| 25 | 1999 | 10/11/99 | Nepal
| Yes | 5% (a)2, 10% (b) | 15% | 10% | 15% | 15%
(i) | 6 | (d) |
| 26 | 2000 | 12/06/00 | Cyprus | Yes | Exempt | Exempt | Exempt | Exempt | Exempt |
12 | (d) |
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Specific notes: Go |
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