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Luxembourg, Mauritius Sign DTA Protocol

by Ulrika Lomas, Lowtax.net, Brussels
03 February, 2014

Pierre Gramegna, Luxembourg's Finance Minister, and Jagdish Dharamchand Koonjul, Ambassador to the Republic of Mauritius, have signed a protocol, amending the bilateral agreement in place between the two countries, aimed at avoiding double taxation and preventing tax evasion, with respect to taxes on income and on wealth.

The accord, which was signed on the margins of the latest Ecofin meeting in Brussels, modifies a number of provisions, and provides notably for the exchange of information upon request between the tax administrations of the treaty partner states, in accordance with the OECD Model Convention.

Highlighting its significance, the Luxembourg Government emphasized that the agreement is of "major importance" for the Luxembourg financial center, specifically in terms of the development of its international activities. The conclusion of the treaty is to be seen within the framework of Government efforts to pursue the enlargement of its network of double tax treaties.

Luxembourg has so far concluded around sixty agreements, of which thirty contain the OECD standard.

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