Communicated on 10 October 2018 Mauritius Status of List of Reservations and Notifications at the Time of Signature This document contains a provisional list of expected reservations and notifications to be made by the Republic of Mauritius pursuant to Articles 28(7) and 29(4) of the Convention. 1 Communicated on 10 October 2018 Article 2 – Interpretation of Terms Notification - Agreements Covered by the Convention Pursuant to Article 2(1)(a)(ii) of the Convention, Mauritius wishes the following agreements to be covered by the Convention: Other Original/ Date of Date of Entry No Title Contracting Amending Signature into Force Jurisdiction Instrument Agreement between the government of the Republic of Mauritius and the Government of 1 Barbados for the avoidance of Barbados Original 28-09-2004 28-01-2005 double taxation and the prevention of fiscal evasion with respect to taxes on income Convention between the Republic of Mauritius and the Kingdom of Belgium for the avoidance of Kingdom of 2 Original 04-07-1995 28-01-1999 double taxation and the prevention Belgium of fiscal evasion with respect to taxes on income Convention between the Government of the Republic of Mauritius and the Government of the Republic of Botswana for the Republic of 3 Original 26-09-1995 13-03-1996 avoidance of Double Taxation and Botswana the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains CONVENTION ENTRE LE GOUVERNEMENT DE LA RÉPUBLIQUE DE MAURICE ET LE GOUVERNEMENT DE LA Republic of 4 REPUBLIQUE DU CONGO TENDANT Original 20-12-2010 08-10-2014 Congo A ÉVITER LES DOUBLES IMPOSITIONS ET A PRÉVENIR L'ÉVASION FISCALE EN MATIERE D'IMPOTS SUR LE REVENU. Agreement between the Government of the Republic of Mauritius and the Government of the Republic of Croatia for the avoidance of double Republic of 5 taxation with respect to taxes on Original 06-09-2002 09-08-2003 Croatia income 2 Communicated on 10 October 2018 AGREEMENT BETWEEN THE Original 21-01-2000 12-06-2000 GOVERNMENT OF THE REPUBLIC OF MAURITIUS AND THE GOVERNMENT OF THE REPUBLIC OF Republic of 6 Amending CYPRUS FOR THE AVOIDANCE OF Cyprus 23-10-2017 02-05-2018 instrument (a) DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND CAPITAL AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MAURITIUS AND THE GOVERNMENT OF THE ARAB Arab Republic Original 7 REPUBLIC OF EGYPT FOR THE 19-12-2012 10-03-2014 of Egypt AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME CONVENTION BETWEEN MAURITIUS Original 11-12-1980 17-09-1982 AND THE REPUBLIC OF FRANCE For Republic of 8 the Avoidance of Double Taxation France with respect of Taxes on Income Amending and Capital 23-06-2011 01-05-2012 Instrument (a) AGREEMENT BETWEEN THE REPUBLIC OF MAURITIUS AND THE FEDERAL REPUBLIC OF GERMANY Federal 9 FOR THE AVOIDANCE OF DOUBLE Republic of Original 07-10-2011 07-12-2012 TAXATION AND OF TAX EVASION Germany WITH RESPECT TO TAXES ON INCOME AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MAURITIUS AND THE STATES OF GUERNSEY FOR THE AVOIDANCE OF States of 10 Original 17-12-2013 30-06-2014 DOUBLE TAXATION AND THE Guernsey PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME CONVENTION between the Original 09-03-1990 28-04-1995 Government of Mauritius and the Government of the Republic of Italy Republic of 11 for the avoidance of Double Italy Amending Taxation with respect to Taxes on 09-12-2010 19-11-2012 Income and for the Prevention of Instrument (a) Fiscal Evasion 3 Communicated on 10 October 2018 AGREEMENT between the Government of the Republic of Mauritius and the Government of the State of Kuwait for the State of 12 Original 24-03-1997 01-09-1998 Avoidance of Double Taxation Kuwait and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital AGREEMENT between the Government of the Republic of Mauritius and the Government of the Kingdom of Kingdom of 13 Original 29-08-1997 09-09-2004 Lesotho for the Avoidance of Lesotho Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income CONVENTION between The Original 15-02-1995 12-09-1996 Government of the Republic of Grand Duchy Mauritius and the Grand Duchy of of 14 Luxembourg for the Avoidance of Luxembourg Amending Double Taxation and the Prevention 28-01-2014 11-12-2015 instrument (a) of Fiscal Evasion with Respect to Taxes on Income and on Capital CONVENTION ENTRE LE GOUVERNEMENT DE LA REPUBLIQUE DE MAURICE ET LE GOUVERNEMENT DE LA Republic of 15 REPUBLIQUE DE MADAGASCAR Original 30-08-1994 01-12-1995 Madagascar tendant à éviter les doubles impositions et la prevention de l’évasion fiscale en matière d’impôts sur le revenu. AGREEMENT BETWEEN THE GOVERNMENT OF MAURITIUS AND THE GOVERNMENT OF MALAYSIA FOR THE AVOIDANCE OF 16 Malaysia Original 23-08-1992 19-08-1993 DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MAURITIUS AND THE GOVERNMENT OF THE REPUBLIC OF Republic of Original 17 MALTA FOR THE AVOIDANCE OF 15-10-2014 23-04-2015 Malta DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME 4 Communicated on 10 October 2018 CONVENTION ENTRE LA REPUBLIQUE DE MAURICE ET LA PRINCIPAUTE DE MONACO Principaute 18 TENDANT A EVITER LES DOUBLES Original 13-04-2013 08-08-2013 de Monaco IMPOSITIONS ET A PREVENIR L’EVASION FISCALE EN MATIERE D’IMPOTS SUR LE REVENU. AGREEMENT between the Republic of Mauritius and the Republic of Republic of 19 Mozambique for the Avoidance of Original 14-02-1997 08-05-1999 Mozambique Double Taxation With Respect To Taxes on Income AGREEMENT between the Government of the Republic of Mauritius and the Government of the Republic of Namibia for the Republic of 20 Original 04-03-1995 25-07-1996 Avoidance of Double Taxation and Namibia the Prevention of Fiscal Evasion with Respect To Taxes on Income and Capital Gains Agreement between the Government of the Republic of Mauritius and his Majesty’s Kingdom of 21 Government of Nepal for the Original 03-08-1999 10-11-1999 Nepal Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income AGREEMENT between the Government of the Republic of Mauritius and the Government of Sultanate of 22 the Sultanate of Oman for the Original 30-03-1998 20-07-1998 Oman Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income CONVENTION between the Republic of Mauritius and the Islamic Islamic Republic of Pakistan for the Original 23 Republic of 03-09-1994 19-05-1995 Avoidance of Double Taxation and Pakistan the Prevention of Fiscal Evasion with Respect to Taxes on Income CONVENTION BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF BANGLADESH AND THE GOVERNMENT OF THE People’s REPUBLIC OF MAURITIUS FOR THE 24 Republic of Original 21-12-2009 15-09-2010 AVOIDANCE OF DOUBLE TAXATION Bangladesh AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME 5 Communicated on 10 October 2018 AGREEMENT between the Original 01-08-1994 05-05-1995 Government of the People’s Republic of China and the People’s Government of the Republic of 25 Republic of Mauritius for the Avoidance of Amending China 05-09-2006 25-01-2007 Double Taxation and the Prevention instrument (a) of Fiscal Evasion with respect to Taxes on Income AGREEMENT BETWEEN THE GOVERNMENT OF THE STATE OF QATAR AND THE GOVERNMENT OF THE REPUBLIC OF MAURITIUS FOR State of 26 Original 28-07-2008 28-07-2009 THE AVOIDANCE OF DOUBLE Qatar TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MAURITIUS AND THE GOVERNMENT OF THE REPUBLIC OF Republic of 27 RWANDA FOR THE AVOIDANCE OF Original 20-04-2013 04-08-2014 Rwanda DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME CONVENTION ENTRE LA RÉPUBLIQUE DE MAURICE ET LA RÉPUBLIQUE DU SÉNÉGAL Republic of Original 28 TENDANT A ÉVITER LES DOUBLES 17-04-2002 15-09-2004 Senegal IMPOSITIONS ET A PRÉVENIR L'ÉVASION FISCALE EN MATIERE D'IMPOTS SUR LE REVENU AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF Original 11-03-2005 22-06-2005 MAURITIUS AND THE GOVERNMENT OF THE REPUBLIC OF Republic of 29 SEYCHELLES FOR THE AVOIDANCE Seychelles OF DOUBLE TAXATION AND THE Amending 03-03-2011 18-05-2012 PREVENTION OF FISCAL EVASION instrument (a) WITH RESPECT TO TAXES ON INCOME AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE AND THE GOVERNMENT OF THE REPUBLIC OF Republic of Original 30 MAURITIUS FOR THE AVOIDANCE 19-08-1995 07-06-1996 Singapore OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME 6 Communicated on 10 October 2018 AGREEMENT between the Government of the Republic of Mauritius and the Government of Democratic Democratic Socialist Republic of Sri Socialist Original 31 12-03-1996 02-05-1997 Lanka for the Avoidance of Double Republic of Taxation and the Prevention of Sri Lanka Fiscal Evasion with Respect to Taxes on Income AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SOUTH AFRICA AND THE GOVERNMENT OF THE REPUBLIC OF Republic of Original 32 MAURITIUS FOR THE AVOIDANCE 17-05-2013 28-05-2015 South Africa OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SWAZILAND AND THE GOVERNMENT OF THE REPUBLIC OF Kingdom of 33 MAURITIUS FOR THE AVOIDANCE Original 29-06-1994 08-11-1994 Swaziland OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME.