 
Double Taxation Avoidance Agreement (DTA)
Mauritius has a rapidly expanding network of Double Taxation Treaties (DTA) with 364 countries. The current treaties as at the second quarter of 2011 are as follows:
Countries
|
|
1
|
Barbados |
18 |
Nepal |
|
2
|
Belgium |
19 |
Oman |
|
3
|
Botswana |
20 |
Paskistan |
|
4
|
China |
21 |
Rwanda |
|
5
|
Croatia |
22 |
Senegal |
|
6
|
Cyprus |
23 |
Seychelles |
|
7
|
France |
24 |
Singapore |
|
8
|
Germany |
25 |
South Africa |
|
9
|
India |
26 |
Sri Lanka |
|
10
|
Italy |
27 |
Swaziland |
|
11
|
Kuwait |
28 |
Sweden |
|
12
|
Lesotho |
29 |
Thailand |
|
13
|
Luxembourg |
30 |
Tunisia |
|
14
|
Madagascar |
31 |
Uganda |
|
15
|
Malaysia |
32 |
United Arab Emirates |
|
16
|
Mozambique |
33 |
United Kingdom |
|
17
|
Namibia |
34 |
Zimbabwe |
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
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