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Hong Kong concludes comprehensive double taxation arrangement with Mauritius
On 7 November 2022, Hong Kong signed a comprehensive avoidance of double taxation agreement (CDTA) with Mauritius. This brings the number of CDTAs Hong Kong has concluded with other jurisdictions to 46. Appendix to this alert summarizes the status of Hong Kong’s current CDTA network and CDTAs currently under negotiation or pending ratification.
This alert summarizes the salient points of the provisions of the CDTA with Mauritius as applicable to Hong Kong residents.