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Mauritius Cabinet Approves Signing of Protocol to 2011 DTA With Germany

Oct. 22, 2021, 5:00 AM

The Mauritian Cabinet Oct. 15 approved the signing of a protocol to the 2011 DTA with Germany. The protocol, which implements the standards and recommendations of the OECD base erosion and profit shifting (BEPS) project. The protocol incorporates: 1) a statement in the preamble to emphasize the elimination of double taxation without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance; 2) an arbitration recourse where a tax dispute can’t be resolved by the competent authorities within a period of three years after consideration; and 3) provisions to clarify the cases which aren’t eligible for arbitration. [Mauritius, ...

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