Global Business & Taxation

Double Taxation Avoidance Agreements (DTAAs)

Double Taxation Agreement (DTAA)

Mauritius has signed and ratified 37 Double Taxation Avoidance Agreements (DTAAs) to date with leading developed and emerging economies around the globe. With all its DTAAs based on the OECD model, the Mauritius international financial centre is today recognised as the ideal hub for investing in the growing regional markets.

We currently have 14 DTAAs with African nations: Botswana, Lesotho, Madagascar, Mozambique, Namibia, Rwanda, Senegal, Seychelles, Swaziland, South Africa, Tunisia, Uganda, Zambia and Zimbabwe.

Under the former treaty of the Organisation Commune Africaine, Malgache et Mauricienne (OCAMM), Mauritius still holds taxation agreements with several countries of francophone Africa.

Investment Promotion and Protection Agreement (IPPA)

An IPPA is a bilateral agreement aimed at protecting and promoting foreign investments through legally binding rights and obligations and Mauritius has signed IPPAs with 38 countries. It offers the following guarantees to investors from the contracting states:

  • Free repatriation of investment capital and returns
  • Guarantee against expropriation
  • Most favoured nation rule with respect to the treatment of investment, compensation for losses in case of war or armed conflict or riot
  • Arrangement for settlement of disputes between investors and the contracting states