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Mauritius Publishes Synthesized Texts of Tax Treaties with Qatar, the UAE, and the UK

27 January 2023

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Treaty Development

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Mauritius-Qatar-United Arab Emirates-United Kingdom

The Mauritius Revenue Authority (MRA) has published the synthesized texts of the tax treaties with Qatar, the United Arab Emirates, and the United Kingdom 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 2008 Mauritius-Qatar tax treaty: In Mauritius: with respect to taxes withheld at...