The Double Tax Agreement (DTA) between Australia and Mauritius entered into force on 31 May 2013. The treaty will be relevant to persons who are residents of one or both of the Contracting States.
For the purposes of the Agreement a person is not a resident of a Contracting State if the person is liable to tax in that State in respect only of income from sources in that State. The agreement provides for a mutual agreement procedure in the case of transfer pricing adjustments, if this is requested by a taxpayer within three years of notification of an adjustment.
The treaty will be applicable from 1 January in Mauritius and from 1 July in Australia.
