Hong Kong and Mauritius signed a comprehensive double taxation arrangement (CDTA) on 7 November 2022.The CDTA is largely based on the 2017 version of the Organisation for Economic Co-operation and Development Model Tax Convention (OECD MTC).The CDTA will become effective in Hong Kong for tax years beginning 1 April 2023.Executive summary On 7 November 2022, Hong Kong signed the CDTA with Mauritius which will become effective in Hong Kong for tax years beginning 1 April 2023 if the ratification procedures can be completed in 2022.This Alert summarizes the key provisions of the CDTA.Detailed discussionResident (Article 4)A company is a Hong...