Double Tax Agreement signed with the Republic of Mauritius.

Friday 3 March 14:19

The Government of Jersey has signed a Double Tax Agreement (DTA) with the Republic of Mauritius.

The Government of Jersey has signed a Double Tax Agreement (DTA) with the Republic of Mauritius. 

The Agreement was signed in London today (Friday 3 March 2017) for Jersey by Senator Sir Philip Bailhache, Minister for External Relations and for the Republic of Mauritius by the High Commissioner, HE Girish Nunkoo.

Senator Sir Philip Bailhache said “I am delighted to have signed this DTA with the Republic of Mauritius. We attach considerable importance to the DTA in support of our existing business links with Mauritius and as part of our general policy of developing business relationships with Africa.”

This is the thirteenth full DTA that Jersey has signed that complies with the OECD Model Agreement. The other DTAs are with Cyprus, Guernsey, Estonia, Hong Kong China, Isle of Man, Luxembourg, Malta, Qatar, Rwanda, Seychelles, Singapore and the United Arab Emirates.

In concert with the DTA signing, steps have been taken to include the Stock Exchange of Mauritius in the list of approved exchanges which are set out in specific Exemption Orders made under the Companies Law. The effect of the Exemption Order is that Jersey companies listed on an “approved stock exchange” are exempt from having to deliver a written instrument of transfer of shares to the company in order for the transfer to be registered, and also from the requirement on the company to produce a share certificate within 2 months.

The DTA provides for the avoidance of double taxation in respect of both corporate and personal incomes including business profits, dividends, interest, royalties, income from employment and pensions. The DAT also provides for the exchange of information on request equivalent to that provided for in the Tax Information Exchange Agreements(TIEAs) that Jersey has signed.

The signing of this DTA reflects the Government’s policy of strengthening relationships with Africa. The Chief Minister, Senator Ian Gorst, is currently in Kenya as part of the first official visit by a Chief Minister of Jersey to Africa.

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