Out of the 42 DTAA that Mauritius has concluded to date, 23 have been identified as Covered Tax Agreements. However for the MLI to become effective, the other contracting state to the DTAA must have also elected to classify the DTAA as a Covered Tax Agreement. So far, 15 countries have signed the MLI and have notified the OECD of their wish for their respective DTAA to be covered by the MLI.
The Mauritius Government has pledged to amend the remaining DTAA that are not affected by the Multilateral Convention through bilateral negotiations to ensure the integration of the BEPS minimum standards at latest, by the end of 2018.
