Following the completion of ratification procedures, the Double Taxation Avoidance Agreement (DTAA) between Mauritius and Hong Kong has been signed on 7 November 2022. This DTAA which is compliant with the OECD and UN Model Agreements on Avoidance of Double Taxation, further complies with the OECD/G20 Base Erosion and Profit Shifting (BEPS) recommendations and will seek to:
a. Encourage investment flows between the countries by creating an environment more conducive to cross border transactions;
b. Provide greater tax certainty to investors; and
c. Improve bilateral cooperation by facilitating exchange of information between tax authorities of Mauritius and Hong Kong
Should you wish to access more information on the Mauritius-Hong-Kong DTAA, click here