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Mauritius Publishes Synthesized Text of Tax Treaties with Cyprus, Egypt, and France as Impacted by the BEPS MLI

26 September 2022

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Treaty Development

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Mauritius-Cyprus-Egypt-France

The Mauritius Revenue Authority (MRA) has published the synthesized texts of the tax treaties with Cyprus, Egypt, and France 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 treaty and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2000 Mauritius-Cyprus tax treaty: In Mauritius with respect to taxes withheld at source on amounts paid or...