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Proposals were presented on 9 November 2012The Mauritius budget for 2013includes measures to foster the establishment of ‘regional treasury centres’ (regional headquarter structures).Among the proposals in the 2013 budget:
Tax deduction at source (i.e., withholding) on interest payable to non-residents to increase to 15% (up from 10%);
Tax information exchange agreement to be signed with India;
5 additional Double Taxation Agreements (DTAs) with African countries will be signed next year;
Global funds not requiring benefit of treaty network to be allowed to set up as a corporate body, with tax-free status;
Tax Residency Certificate (TRC) will be issued only upon compliance with improved commercial substance requirements.

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