The Mauritius Revenue Authority (MRA) has published the synthesized texts of the tax treaties with Monaco, Oman, Pakistan, and Singapore as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable.

The MLI applies for the 2013 Mauritius-Monaco tax treaty:

• In Mauritius:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 February 2020; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 August 2020;
• In Monaco:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2021; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 August 2020;

The MLI applies for the 1998 Mauritius-Oman tax treaty:

• In Mauritius:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 July 2021; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 May 2021;
• In Oman:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2021; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 May 2021.

The MLI applies for the 1994 Mauritius-Pakistan tax treaty:

• In Mauritius:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 July 2021; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 October 2021;
• In Pakistan:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 April 2021; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 October 2021.

The MLI applies for the 1995 Mauritius-Singapore tax treaty:

• In Mauritius:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 July 2020; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 August 2020;
• In Singapore:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2021; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 August 2020.

Click the following link for the MRA's International Taxation webpage, which includes the MLI synthesized texts.