Mauritius

Mauritius has exchange of information relationships with 63 jurisdictions through 55 DTCs and 10 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Singapore DTC  19 Aug 1995  1995-08-19 7 Jun 1996  1996-06-07 No No
Kuwait DTC  24 Mar 1997  1997-03-24 1 Sep 1998  1998-09-01 Unreviewed No
Malta DTC  15 Oct 2014  2014-10-15 23 Apr 2015  2015-04-23 Unreviewed No
China DTC  1 Aug 1994  1994-08-01 4 May 1995  1995-05-04 Yes Yes
Gabon DTC  18 Jul 2013  2013-07-18 not yet in force  1900-01-01 Yes No
Senegal DTC  17 Apr 2002  2002-04-17 15 Sep 2004  2004-09-15 Yes No
Thailand DTC  1 Oct 1997  1997-10-01 10 Jun 1998  1998-06-10 Unreviewed No
Australia TIEA  8 Dec 2010  2010-12-08 1 Jan 2011  2011-01-01 Yes Yes
Malawi DTC  18 Aug 2012  2012-08-18 not yet in force  1900-01-01 Unreviewed Yes
Croatia DTC  6 Sep 2002  2002-09-06 9 Aug 2003  2003-08-09 Yes No
Korea, Republic of DTC  11 Aug 2016  2016-08-11 13 Apr 2017  2017-04-13 Unreviewed Yes
Seychelles DTC  11 Mar 2005  2005-03-11 22 Jun 2005  2005-06-22 Yes Yes
Oman DTC  30 Mar 1998  1998-03-30 20 Jul 1998  1998-07-20 Unreviewed No
Barbados DTC  28 Sep 2004  2004-09-28 28 Jan 2005  2005-01-28 Yes No
Zambia DTC  26 Jan 2011  2011-01-26 4 Jun 2012  2012-06-04 Unreviewed No
Qatar DTC  28 Jul 2008  2008-07-28 28 Jul 2009  2009-07-28 Yes No
Kenya DTC  7 May 2012  2012-05-07 not yet in force  1900-01-01 Yes Yes
Congo, Republic of the DTC  20 Dec 2010  2010-12-20 8 Oct 2014  2014-10-08 Unreviewed No
Jersey DTC  3 Mar 2017  2017-03-03 not yet in force  1900-01-01 Unreviewed No
Ghana DTC  11 Mar 2017  2017-03-11 not yet in force  1900-01-01 Unreviewed No
Mozambique DTC  14 Feb 1997  1997-02-14 8 May 1999  1999-05-08 Unreviewed No
Germany DTC  7 Oct 2011  2011-10-07 7 Dec 2012  2012-12-07 Yes Yes
India DTC  24 Aug 1982  1982-08-24 11 Jun 1985  1985-06-11 Yes No
Nigeria DTC  10 Aug 2012  2012-08-10 not yet in force  1900-01-01 Yes No
Australia TIEA  10 Mar 2015  2015-03-10 not yet in force  1900-01-01 Unreviewed Yes
Monaco DTC  13 Apr 2013  2013-04-13 8 Aug 2013  2013-08-08 Yes Yes
Luxembourg DTC  15 Feb 1995  1995-02-15 12 Sep 1996  1996-09-12 Yes No
Lesotho DTC  29 Aug 1997  1997-08-29 9 Sep 2004  2004-09-09 Yes No
Austria DTC  10 Mar 2015  2015-03-10 1 Jan 2016  2016-01-01 Yes Yes
Tunisia DTC  12 Feb 2008  2008-02-12 28 Oct 2008  2008-10-28 No No
Malaysia DTC  23 Aug 1992  1992-08-23 19 Aug 1993  1993-08-19 Yes No
Denmark TIEA  1 Dec 2011  2011-12-01 1 Jun 2012  2012-06-01 Yes Yes
Belgium DTC  4 Jul 1995  1995-07-04 28 Jan 1999  1999-01-28 Yes No
Swaziland DTC  29 Jun 1994  1994-06-29 8 Nov 1994  1994-11-08 Unreviewed No
United Kingdom DTC  11 Feb 1981  1981-02-11 26 Oct 1987  1987-10-26 Yes Yes
Guernsey TIEA  6 Feb 2013  2013-02-06 5 Jul 2013  2013-07-05 Unreviewed Yes
Faroe Islands TIEA  1 Dec 2011  2011-12-01 not yet in force  1900-01-01 Yes Yes
United Arab Emirates DTC  18 Sep 2006  2006-09-18 31 Jul 2007  2007-07-31 Yes No
Botswana DTC  26 Sep 1995  1995-09-26 16 Mar 1996  1996-03-16 Yes No
Uganda DTC  19 Sep 2003  2003-09-19 21 Jul 2004  2004-07-21 Yes No
Tanzania DTC  18 Aug 2012  2012-08-18 not yet in force  1900-01-01 Unreviewed Yes
Madagascar DTC  30 Aug 1994  1994-08-30 4 Dec 1995  1995-12-04 Unreviewed No
Bangladesh DTC  21 Dec 2009  2009-12-21 15 Sep 2010  2010-09-15 Unreviewed No
Finland TIEA  1 Dec 2011  2011-12-01 6 Jul 2012  2012-07-06 Yes Yes
Rwanda DTC  30 Jul 2001  2001-07-30 14 Apr 2003  2003-04-14 Unreviewed No
Guernsey DTC  17 Dec 2013  2013-12-17 30 Jun 2014  2014-06-30 Yes Yes
United States TIEA  27 Dec 2013  2013-12-27 29 Aug 2014  2014-08-29 Unreviewed Yes
Norway TIEA  1 Dec 2011  2011-12-01 18 May 2012  2012-05-18 Yes Yes
Italy DTC  9 Mar 1990  1990-03-09 28 Apr 1995  1995-04-28 Yes Yes
Namibia DTC  4 Mar 1995  1995-03-04 25 Jul 1996  1996-07-25 Unreviewed No
Congo, Democratic Republic of the DTC  18 Aug 2012  2012-08-18 not yet in force  1900-01-01 Unreviewed Yes
France DTC  11 Dec 1980  1980-12-11 17 Sep 1982  1982-09-17 Yes Yes
Morocco DTC  25 Nov 2015  2015-11-25 not yet in force  1900-01-01 Yes Yes
Russian Federation DTC  24 Aug 1995  1995-08-24 not yet in force  1900-01-01 Yes No
Cyprus DTC  21 Jan 2000  2000-01-21 12 Jun 2000  2000-06-12 Yes No
Greenland TIEA  1 Dec 2011  2011-12-01 not yet in force  1900-01-01 Unreviewed Yes
Pakistan DTC  3 Sep 1994  1994-09-03 19 May 1995  1995-05-19 Yes No
Sri Lanka DTC  12 Mar 1996  1996-03-12 2 May 1997  1997-05-02 Unreviewed No
Iceland TIEA  1 Dec 2011  2011-12-01 19 Oct 2013  2013-10-19 Yes Yes
Zimbabwe DTC  6 Mar 1992  1992-03-06 5 Nov 1992  1992-11-05 Unreviewed No
South Africa DTC  5 Jul 1996  1996-07-05 20 Jun 1997  1997-06-20 Yes No
Sweden DTC  1 Dec 2011  2011-12-01 31 Dec 2012  2012-12-31 Yes Yes
Egypt DTC  22 Dec 2012  2012-12-22 10 Mar 2014  2014-03-10 Unreviewed No
Nepal DTC  3 Aug 1999  1999-08-03 11 Nov 1999  1999-11-11 Unreviewed No