Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 25/05/2019

Mauritius

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 31 August 2015 - Or. Engl.

ANNEX A – Taxes to which the Convention would apply

Article 2, paragraph 1.a.i
• taxes on income or profits.

Article 2, paragraph 1.b.iii.C
• general consumption taxes, such as value added or sales taxes.

Article 2, paragraph 1.b.iii.D
• specific taxes on goods and services such as excise taxes.

Article 2, paragraph 1.b.iii.G
• any other taxes.


Period covered: 01/12/2015 -
Articles concerned : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 31 August 2015 - Or. Engl.

ANNEX C – Definition of the word "national" for the purpose of the Convention

(i) all individuals possessing the citizenship of the Republic of Mauritius, and
(ii) all legal persons, partnerships, associations and other entities deriving their status as such from the laws in force in the republic of Mauritius.


Period covered: 01/12/2015 -
Articles concerned : 3

Declaration transmitted by the Embassy of Mauritius in France to the Secretariat General of the OECD on 23 March 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 23/03/2017 -
Articles concerned : 28


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.