MAURITIUS Law and Practice Contributed by: Johanne Hague, Gaelle Angoh Li Ying Pin, Medina Torabally and Béatrice Phanjoo, CMS Prism in association with CMS
to the MLI to combat BEPS. It also participates in the automatic exchange of information via the CRS and is a member of the OECD Global Forum on Transpar - ency and Exchange of Information for Tax Purposes. It, however, does not currently participate in OECD’s International Compliance Assurance Programme. 8. Mutual Agreement Procedures and Arbitration 8.1 Availability and Legal Basis Mauritius has implemented BEPS Action 14, which seeks to improve the resolution of tax-related disputes between jurisdictions, through the MLI. Tax treaties concluded between Mauritius and other states gener - ally contain the provisions of Article 25 of the OECD Model Tax Convention to resolve issues arising where the actions of one or both contracting states result in taxation contrary to the provisions of a tax treaty. As such, the relevant article dealing with Mutual Agree - ment Procedures (MAPs) has been amended to allow a taxpayer to present a case to the competent author - ity of either Contracting State for mutual agreement assistance. The legal footing rests on the tax treaty being ratified and published in the Government Gazette; its provi - sions are deemed to be effective as if they had been incorporated into the ITA 1995, by virtue of Section 76 of the ITA 1995. This enables taxpayers to seek relief where actions of one or both contracting states result (or will result) in taxation not in accordance with the DTAA. Treaties incorporating the BEPS Action 14 guidelines contain clearer timelines for notification and initiating of the MAP and for binding arbitration in the event that the MAP is not successful, such as the Mauritius–Ger - many DTAA. 8.2 Application Deadlines The time limit for filing a MAP request is set by the applicable tax treaty. Most Mauritian DTAAs (reflect - ing Article 25 of the OECD Model Tax Convention) require the taxpayer to lodge a MAP request within three years from the first notification of the measure that gives rise to taxation not in accordance with the
treaty; an exception is the Mauritius–Nepal DTAA, which generally applies a two‑year limit. 8.3 Mandatory Binding Arbitration As highlighted in the MRA guidance notes on MAP issued in November 2020, Mauritius has opted for the mandatory binding arbitration provisions under Part VI of the MLI. These provisions will apply only between Contracting States that have chosen to apply Part VI to their Covered Tax Agreements. The following treaty partners of Mauritius have chosen to apply Part VI: • Barbados • Belgium
• Congo • Estonia • France • Germany • Lesotho • Luxembourg • Malta • Monaco • Singapore • United Kingdom
It is apposite to note that Mauritius has reserved the right to exclude cases in relation to anti-avoidance cases and criminal offences. 9. Dispute Prevention 9.1 Advance Pricing Agreements Mauritius has not implemented an advance pricing agreement programme as at February 2026. 9.2 Other Mechanisms A taxpayer may apply to the MRA for a tax ruling pur - suant to Section 159 of the ITA 1995. The tax ruling is binding on the MRA, save and except where there is a material difference in the facts of a transaction com - pared with the facts disclosed in the ruling application. This includes rulings on the application of treaty provi - sions to which Mauritius is a party.
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