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Belgium Publishes Synthesized Text of Tax Treaty with Mauritius as Impacted by the BEPS MLI

25 January 2021

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Treaty Development

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Belgium-Mauritius

Belgium's Ministry of Finance has published the synthesized text of the 1995 income tax treaty with Mauritius as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was 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 1995 Belgium-Mauritius tax treaty: in Belgium with respect to taxes withheld at source on amounts paid or credited to...