This document presents the synthesised text for the application of the Agreement between the Republic of Mauritius and the United Arab Emirates signed on 18 September 2006 (the "Agreement"), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by the Republic of Mauritius on 05 July 2017 and by the United Arab Emirates signed on 27 June 2018 (the "MLI").
The document was prepared on the basis of the MLI position of the Republic of Mauritius submitted to the Depositary upon ratification on 18 October 2019 and of the MLI position of the United Arab Emirates submitted to the Depositary upon ratification on 29 May 2019. These MLI positions are subject to modifications as provided in the MLI. Modifications made to MLI positions could modify the effects of the MLI on the Convention.
The authentic legal texts of the Convention and the MLI take precedence and remain the legal t...