Mauritius and Angola ink pact to provide ‘tax certainty’ to investors

A Double Taxation Avoidance Agreement (DTAA) has been signed between Mauritius and Angola.

The DTAA with Angola is expected to provide tax certainty to investors of the two countries in their dealings with Mauritius or Angola.

According to Cabinet papers, the DTAA will also provide mechanisms to:

• combat tax evasion and other malpractices through collaboration between the two authorities in terms of exchange of information and lending assistance to each other for the collection of tax due to the concerned tax authority; and
• resolve tax disputes that may arise, through a mutual agreement procedure; and
• create a conducive environment for greater investment flows from the Mauritian global business sector to Angola, by providing tax incentives.