The Mauritius Revenue Authority (MRA) has published guidance on The Impact of the Multilateral Instrument (MLI) on the Mauritius Tax Treaties. This includes guidance on the following, as well as a list of treaties modified by the MLI and the treaties not modified by the MLI.
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1. The Impact of the Multilateral Instrument (MLI) on the Mauritius Tax Treaties
Mauritius has signed the Multilateral Convention to implement the Tax Treaty Related Measures to prevent Base Erosion and Profit Sh…