• 20 years of service to the Mauritian Global Business industry

  • Formed in 1997, the ATMC is the flagship representative body in the global business industry. Most of our members are Trust and Management Companies licensed by the Financial Services Commission (FSC).

  • Tax Treaties

    So far Mauritius has concluded 38 tax treaties and is party to a series of treaties under negotiation.

    The treaties currently in force are:

    • Australia
      Agreement for the Allocation of Taxing Rights with respect to certain Income of Individuals and to establish a Mutual Agreement Procedure in respect of Transfer Pricing Adjustments (Australia) Regulations 2011
    • Bangladesh
      Double Taxation Avoidance Agreement (Bangladesh ) Regulations 2010
    • Barbados
      Double Taxation Agreement between the Government of the Republic of Mauritius and the Government of Barbados
    • Belgium
      Double Taxation Convention(Kingdom of Belgium) Regulations 1995
    • Botswana
      Double Taxation Convention (Republic of Botswana) Regulations 1996
    • China
      Double Taxation Agreement (Government of the People’s Republic of China) Regulations 1994.
    • China
      Double Taxation Agreement (Government of the People’s Republic of China) (Amendment)
    • Croatia
      Double Taxation Agreement (Republic of Croatia) Regulations 2002
    • Cyprus
      Double Taxation Agreement (Republic of Cyprus) Regulations 2000
    • France
      Double Taxation Convention (France) Regulations 1981
    • France
      Double Taxation Convention (France) (Amendment) Regulations 2011
    • Germany
      Double Taxation Avoidance Agreement (Federal Republic of Germany) Regulations 2012
    • India
      Amendment/s through Protocol
    • India
      Double Taxation Taxation Convention (India) Regulations
    • Italy
      Double Taxation Convention between Mauritius and the Republic Of Italy. Regulations 1990
    • Italy
      Double Taxation Convention (Italy) (Amendment) Regulations 2011
    • Kuwait
      Double Taxation Agreement (State of Kuwait) Regulations 1995
    • Lesotho
      Double Taxation Agreement (Kingdom of Lesotho) 1997
    • Luxembourg
      Double Taxation Convention between the Government of the Republic of Mauritius and the Grand Duchy of Luxembourg
    • Madagascar
      Double Taxation Agreement (Republic of Madagascar) Regulations 1994
    • Malaysia
      Double Taxation Agreement (Malaysia) Regulations 1993
    • Mozambique
      Double Taxation Agreement (Republic of Mozambique) Regulations 1997
    • Namibia
      Double Taxation Agreement (Republic of Namibia) Regulations 1995
    • Nepal
      Double Taxation Agreement(Nepal) Regulations 1999
    • Oman
      Double Taxation Agreement (Sultanate of Oman) Regulations 1995
    • Pakistan
      Double Taxation Agreement (Islamic Republic of Pakistan) Regulations 1994
    • Qatar
      Double Taxation Avoidance Agreement (Qatar) Regulations 2008
    • Rwanda
      Double Taxation Agreement (Republic of Rwanda) Regulations 2001
    • Senegal
      Convention entre La République de Maurice et La République du Sénégal. Fait à Dakar, le 17 Avril 2002
    • Seychelles
      Double Taxation Agreement between the Government of the Republic of Mauritius and the Government of the Republic of Seychelles
    • Seychelles
      Double Taxation Agreement (Republic of Seychelles) (Amendment) Regulations 2011
    • Singapore
      Double Taxation Agreement (Republic of Singapore) Regulations 1995
    • South Africa
      Double Taxation Convention (Republic of South Africa) Regulations 1996
    • Sri Lanka
      Double Taxation Agreement (Democratic Socialist Republic of Sri Lanka
    • Swaziland
      Double Taxation Agreement (Government of Swaziland) Regulations 1994
    • Sweden
      Double Taxation Avoidance Convention (Kingdom of Sweden) Regulations 2012
    • Thailand
      Double Taxation Agreement (Kingdom of Thailand) Regulations 1997
    • Tunisia
      Convention entre la Republique de Maurice et le gouvernement de la Republique Tunisienne
    • Uganda
      Double Taxation Convention (Republic of Uganda) Regulations 2003
    • United Arab Emirates
      Double Taxation Agreement (United Arab Emirates) Regulations 2007
    • United Kingdom
      Double Taxation Convention (United Kingdom) (Amendment) 2011
    • United Kingdom
      Double Taxation Convention (United Kingdom) Regulations 1981
    • Zambia
      Double Taxation Avoidance Agreement (Republic of Zambia) Regulations 2012
    • Zimbabwe
      Double Taxation Agreement (Zimbabwe) Regulations 1992

    Awaiting Ratification

    9 treaties await ratification:

    • Congo
    • Egypt
    • Gabon
    • Kenya
    • Monaco
    • Nigeria
    • Russia
    • Rwanda
    • South Africa

    Awaiting Signature

    1 treaty awaits signature with:

    • Ghana

    Treaties Currently Under Negotiation

    17 treaties are being negotiated with:

    • Algeria
    • Burkina Faso
    • Canada
    • Czech Republic
    • Greece
    • Hong Kong
    • Lesotho
    • Portugal
    • Republic of Iran
    • Malawi
    • Saudi Arabia
    • St. Kitts & Nevis
    • Vietnam
    • Yemen
    • Tanzania
    • Morocco
    • Montenegro