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Mauritius: Multilateral instrument (MLI) ratified; implications for tax treaties

Mauritius: Multilateral instrument (MLI) ratified

The multilateral instrument (MLI) negotiated under Action 15 of the OECD/G20 base erosion and profit shifting (BEPS) project and signed by Mauritius will enter into force 1 February 2020.


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The MLI allows the amendment to income tax treaties without the necessity to conduct additional negotiations between the treaty-partner countries.

Mauritius deposited its instrument of ratification of the MLI with the OECD in October 2019. Of the 46 income tax treaties in the network of tax treaties signed by Mauritius, there are 44 that are identified as “covered tax agreements” and of these two treaties (with Jersey and Tunisia) will not change; 18 are subject to the other treaty-partner country signing the MLI; and 24 will be changed with the ratification of the MLI.

Read an October 2019 report [PDF 196 KB] prepared by the KPMG member firm in Mauritius

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