Citation

1.  This Order may be cited as the Double Taxation Relief (Mauritius) Order 2018.

Double taxation agreement to have effect

2.  It is declared that-

(a)the arrangements specified in the Protocol set out in the Schedule to this Order, which vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981(2), have been made with the Government of the Republic of Mauritius;

(b)the arrangements have been made with a view to affording relief from double taxation in relation to capital gains tax, corporation tax and income tax and taxes of a similar character imposed by the laws of Mauritius; and

(c)it is expedient that the arrangements should have effect.

Article 2

SCHEDULE

EXPLANATORY NOTE

(This note is not part of the Order)

The Schedule to this Order contains a Protocol ("the Protocol") which amends a Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Mauritius dealing with the avoidance of double taxation and the prevention of fiscal evasion ("the Agreement") with respect to taxes on income and capital gains. This Order brings the Protocol into effect.

The Agreement was scheduled to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981 (S.I. 1981/1121).

The Agreement aims to eliminate the double taxation of income or gains arising in one country and paid to residents of the other country. It does this by dividing the taxing rights that each country has under its domestic law over the same income and gains, and/or by providing relief from double taxation. It also has specific measures which combat discriminatory tax treatment and provide for assistance in international tax enforcement. The Protocol continues this approach.

Article 1 provides for citation.

Article 2 makes a declaration as to the effect and content of the Protocol.

The Protocol will enter into force on the date of the later of the notifications by each country of the completion of its legislative procedures and will take effect from the date that it was signed.

The date of entry into force will, in due course, be published in the London, Edinburgh and Belfast Gazettes.

A Tax Information and Impact Note has not been produced for the Order as it gives effect to a double taxation agreement. Double taxation agreements impose no obligations on taxpayers, rather they seek to eliminate double taxation and fiscal evasion.