The Double Taxation Relief and International Tax Enforcement (Mauritius) Order, SI 2011/2442, brings into effect arrangements set out in a protocol amending the Convention made in 1981 between the UK and the Republic of Mauritius.
The protocol updates the exchange of information Article to bring it into line with the new international standard for exchange of information as set out in Article 26 of the OECD Model Tax Convention on Income and on Capital, and widens the scope of Article 28 of the Convention to cover taxes of every kind and description.
The Double Taxation Relief and International Tax Enforcement (Mauritius) Order, SI 2011/2442, brings into effect arrangements set out in a protocol amending the Convention made in 1981 between the UK and the Republic of Mauritius.
The protocol updates the exchange of information Article to bring it into line with the new international standard for exchange of information as set out in Article 26 of the OECD Model Tax Convention on Income and on Capital, and widens the scope of Article 28 of the Convention to cover taxes of every kind and description.
