25 January 2016 Mauritius and Morocco sign income tax treaty Representatives of Mauritius and Morocco signed a Double Taxation Avoidance Agreement (the Treaty) on November 25, 2015. The Treaty was signed following the release of the Organization for Economic Co-operation and Development's (OECD) final reports addressing Base Erosion and Profit Shifting (BEPS). However, the provisions of the Treaty do not follow a post-BEPS trajectory: the recommendations of the OECD have not been taken into account in the conclusion of the Treaty. Document ID: 2016-0171 |
