Mauritius

Jurisdiction Editor: Denis Sek Sum First Island Trust Co Ltd, St. James Court, Suite 308, St. Denis Street Port Louis, Mauritius Fax: +230 211 7489 e-mail: fitco@intnet.mu

Bank of Mauritius Act, 2004 (as amended, 2008) Banking Act, 2004 (as amended, 2008) Companies Act, 2001 (as amended, 2008) Finance Act, 2005 Finance Act, 2007 Finance (Miscellaneous Provisions) Act, 2008 Financial Services Act, 2007 Income Tax Act, 1995 (as amended, 2008) Income Tax (Foreign Credit) Regulations, 1996 (as amended, 2003) Insurance Act, 2005 (as amended, 2007) Protected Cell Companies Act, 1999 (as amended, 2007) Protected Cell Companies (Amendment of Schedule) Regulations, 2005 Securities Act, 2005 (as amended, 2007) Trusts Act, 2001 (as amended, 2005)

Tax treaties

Barbados Belgium Botswana China, People's Republic of China, People's Republic of - Final Protocol Croatia Croatia - Final Protocol Cyprus France France - Final Protocol Germany Germany - Final Protocol India Italy Italy - Final Protocol Kuwait Lesotho Luxembourg Luxembourg - Final Protocol Madagascar Madagascar - Final Protocol Malaysia Mozambique Namibia Nepal Oman Oman - Final Protocol Pakistan Rwanda Senegal Seychelles Singapore Singapore - Final Protocol South Africa Sri Lanka Swaziland Sweden Thailand Thailand - Final Protocol Uganda UAE UAE - Protocol United Kingdom Zimbabwe

Tax treaties – pending

Bangladesh – to follow Canada – to follow Czech Republic – to follow Egypt – to follow Greece – to follow Malawi – to follow Nigeria – to follow Portugal – to follow Republic of Iran – to follow Russia State of Qatar – to follow Tunisia – to follow Vietnam – to follow Zambia – to follow

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