Mauritius has ratified double taxation agreements with 36 countries: 

1 treaty, with Russia, awaits ratification.

6 treaties await signature with: Egypt, Kenya, Malawi, Nigeria, Vietnam and Zambia.

Under the former treaty of the Organisation Commune Africaine, Malgache et Mauricienne (OCAMM), Mauritius still holds taxation agreements with several countries of francophone Africa.

Investment Promotion and Protection Agreement (IPPA)

An IPPA is a bilateral agreement aimed at protecting and promoting foreign investments through legally binding rights and obligations and Mauritius has signed IPPAs with 34 countries. It offers the following guarantees to investors from the contracting states:

• Free repatriation of investment capital and returns
• Guarantee against expropriation
• Most favoured nation rule with respect to the treatment of investment, compensation for losses in case of war or armed conflict or riot
• Arrangement for settlement of disputes between investors and the contracting states