SCHEDULE
Article 2
SCHEDULE
The Double Taxation Relief and International Tax Enforcement (Mauritius) Order 2011
| Jurisdiction | UK Non-devolved |
| Citation | SI 2011/2442 |
| Year | 2011 |
2011 No. 2442
Taxes
The Double Taxation Relief and International Tax Enforcement (Mauritius) Order 2011
Made 12th October 2011
At the Court at Buckingham Palace, the 12th day of October 2011
Present,
The Queen’s Most Excellent Majesty in Council
A draft of this Order was laid before the House of Commons in accordance with section 5(2) of the Taxation (International and Other Provisions) Act 20101and section 173(7) of the Finance Act 20062and approved by a resolution of that House.
Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 2 of the Taxation (International and Other Provisions) Act 2010 and section 173(1) to (3) of the Finance Act 2006, by and with the advice of Her Privy Council, orders as follows—
Citation
1. This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Mauritius) Order 2011.
Double taxation and international tax enforcement arrangements to have effect
2. It is declared that—
(a) the arrangements specified in the Protocol set out in the Schedule to this Order, which vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 19813, have been made with the Government of the Republic of Mauritius;
(b) the arrangements have been made with a view to affording relief from double taxation in relation to income tax, corporation tax, capital gains tax and taxes of a similar character imposed by the laws of the Republic of Mauritius and for the purpose of assisting international tax enforcement; and
(c) it is expedient that those arrangements should have effect.
Judith Simpson
Clerk of the Privy Council
EXPLANATORY NOTE
(This note is not part of the Order)
The Schedule to this Order contains a Protocol (“the Protocol”) which further amends a convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Mauritius for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains (“the Convention”). The Convention was scheduled to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981 ( S.I. 1981/1121) and previously amended by the arrangements scheduled to the Double Taxation Relief (Taxes on Income)...
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