Mauritius' Double Tax Treaty Network: A Snapshot
45+ DTAs and counting — what they mean for cross-border investors using Mauritius.
Why treaties matter
DTAs reduce withholding tax on dividends, interest and royalties flowing between two countries. They also allocate taxing rights on capital gains and business profits.
Africa-focused network
Mauritius has DTAs with most African economies. Combined with its investment protection agreements, it remains the leading hub for Africa-bound capital.
Getting a TRC
The Tax Residence Certificate is your key to treaty benefits. The MRA issues TRCs annually to companies that pass substance tests.
Recent tightening
Post-BEPS, principal purpose tests (PPT) mean treaty benefits are denied if the structure was set up mainly to obtain them. Substance is everything.
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