An Agreement on Double Taxation Avoidance and Prevention of Fiscal Evasion with respect to taxes on income between the Government of the Republic of Mauritius and the Government of the Republic of Seychelles was signed on 11 March 2005 by the Prime Minister of Mauritius, Paul Raymond Bérenger (pictured) and the President of Seychelles, James Alix Michel.
Mauritius has entered into a considerable number of double-tax treaties (unusually for a low-tax jurisdiction), including the UK, Germany and India. Generally speaking, the treaty benefits are available to all Mauritian companies other than International Companies.
All of Mauritius' treaties are based on the OECD model treaty, and contain exchange of information clauses; however, the exchange is limited to matters concerning the working of the treaties themselves.
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