HMRC has published the synthesised text of the UK’s double tax convention with Mauritius as modified by the Multilateral Instrument (MLI). The modifications made by the MLI are effective for:
taxes withheld at source in Mauritius from 1 July 2020 and in the UK from 1 January 2021;
corporation tax in the UK from 1 April 2021; and
income tax and capital gains tax in the UK from 6 April 2021.
HMRC has published the synthesised text of the UK’s double tax convention with Mauritius as modified by the Multilateral Instrument (MLI). The modifications made by the MLI are effective for:
taxes withheld at source in Mauritius from 1 July 2020 and in the UK from 1 January 2021;
corporation tax in the UK from 1 April 2021; and
income tax and capital gains tax in the UK from 6 April 2021.
