Mauritius: tax treaties
Tax treaties and related documents between the UK and Mauritius.
Documents
Details
2021 UK-Mauritius Synthesised text of the Multilateral Instrument and the 1981 Double Taxation Convention and Protocol 바카라 사이트� in force
The 1981 UK-Mauritius Double Taxation Convention and Protocol has been modified by the Multilateral Instrument (MLI).
The modifications made by the Multilateral Instrument are effective in respect of the 1981 UK-Mauritius Double Taxation Convention and Protocol for both countries, for other taxes from 1 August 2020.
They are effective in the UK from:
- 1 January 2021 for taxes withheld at source
- 1 April 2021 for Corporation Tax
- 6 April 2021 for Income Tax and Capital Gains Tax
They are effective in Mauritius from 1 July 2020 for taxes withheld at source.
1981 UK-Mauritius Double Taxation Convention and Protocol, as amended in 2018 바카라 사이트� in force
The protocol entered into force on 13 July 2018 and is effective in both countries from 28 February 2018.
2018 UK-Mauritius Protocol to the 1981 Double Taxation Convention 바카라 사이트� in force
The protocol entered into force on 13 July 2018 and is effective in both countries from 28 February 2018.
1981 UK-Mauritius Double Taxation Convention and Protocol, as amended in 2011 바카라 사이트� in force
The protocol entered into force on 13 October 2011 and is effective in both countries from that date.
2011 UK-Mauritius Protocol to the 1981 Double Taxation Convention 바카라 사이트� in force
The protocol entered into force on 13 October 2011 and is effective in both countries from that date.
2003 UK-Mauritius Protocol to the 1981 Double Taxation Convention 바카라 사이트� in force
The protocol entered into force on 22 October 2003.
It is effective in the UK from:
- 1 April 2003 for Corporation Tax
- 6 April 2003 for Income Tax and Capital Gains Tax
It is effective in Mauritius from 1 July 2003.
The convention is effective in the UK from:
- 1 April 1982 for Corporation Tax
- 6 April 1982 for Income Tax and Capital Gains Tax
It is effective in Mauritius from 1 July 1982 for Income Tax and Capital Gains Tax.
Updates to this page
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Details about the 'Synthesised text of the Multilateral Instrument and the 1981 UK-Mauritius Double Taxation Convention and Protocol 바카라 사이트� in force' has been added.
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The 2018 Mauritius-UK Protocol to the 1981 Double Taxation Convention 바카라 사이트� in force and 1981 Mauritius-UK Double Taxation Convention, as amended in 2018 - in force have been added to the page.
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2018 Mauritius UK protocol to the 1981 Double Taxation Convention - not in force has been added to the page.
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First published.