Double Taxation Avoidance Agreement (DTA)

Mauritius has a rapidly expanding network of Double Taxation Treaties (DTA) with 34 countries. The current treaties as at first quarter of 2009 are as follows:

This network allows for numerous tax planning opportunities. With careful planning the following benefits are obtainable:

• Elimination of Double Taxation through the use of tax credits

• Reduction in withholding taxes on dividends, interest and royalty payments

• Exemption from Capital gains tax through flow of non taxable dividends