Mauritius has 44 tax agreements in force, as reported in its response to the Peer Review questionnaire. Twenty of those agreements comply with the minimum standard.
Mauritius signed the MLI in 2017 and deposited its instrument of ratification on 18 October 2019. The MLI entered into force for Mauritius on 1 February 2020. The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect
Mauritius has not listed its agreement with India under the MLI but indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreements with Botswana, Cabo Verde, Germany, India and Uganda*. India has listed its agreement with Mauritius under the MLI.
Mauritius is implementing the minimum standard in its tax agreements through the inclusion of the preamble statement and the PPT.1