A Protocol to the Double Taxation Convention was signed in Port Louis on 10 January 2011 by the British High Commissioner to Mauritius, Nick Leake, and the Vice-Prime Minister, Minister of Finance and Economic Development of Mauritius, Hon Pravind Kumar Jugnauth. Follow the link below to view the text of the agreement.
Go to the Protocol to the Double Taxation Convention between the UK and Mauritius (PDF 17K)
The Protocol updates the exchange of information article of the Convention to bring it into line with current Organisation for Economic Co-operation and Development (OECD) standards. The Protocol will be published by the Stationary Office as soon as it is presented to Parliament for approval. Follow the link below to view the Protocol.
Go to tax treaties signed/not in force
The Protocol enters into force once both countries have completed their legislative procedures and notified each other through diplomatic channels. The provisions of the Protocol will take effect on the date of the later of these notifications.
HM Revenue & Customs
January 2011
