29 January 2013

Mauritius: Double Taxation Avoidance Agreement with the Republic of Rwanda

A Double Taxation Avoidance Agreement was signed with the Republic of Rwanda in July 2001 and the Agreement came into force in April 2003. In June 2012 the Republic of Rwanda submitted to Mauritius a notification of termination of the Double Taxation Avoidance Agreement.

In that regard, Mauritius initiated discussions with the Rwandan Government and the two parties have agreed to renegotiate the existing Agreement. Thus, a first round of negotiations was held in Kigali in November last year. A second round of negotiations is scheduled to take place in the second week of February 2013 in Mauritius. One of the pending issues that remain to be resolved concerns the timing of the entering into force of the renegotiated Agreement and the termination of the existing one. Mauritius has proposed that the existing Agreement should be terminated only upon entry into force of the renegotiated Agreement.

Once the discussions on the renegotiated Agreement are finalized, Mauritius will press for an early signing and ratification of the Agreement so that cross border trade and investments between Mauritius and Rwanda can continue to take place under the most conducive environment.

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