Section 76: Arrangements for relief from double taxation and for the exchange of

76. Arrangements for relief from double taxation and for the exchange of information (1) The Minister may enter into arrangements with the Government of a foreign country— (a) with a view to affording relief from double taxation, in relation to foreign tax imposed by the laws of that country and taxes of every kind and description covered under the arrangement; or [Issue 7] I5 – 46 (6) Revised Laws of Mauritius (b) for the exchange of information with a view to assisting— (i) in the determination of credits and exemptions in respect of taxes of every kind and description, and foreign tax covered under the arrangement; or (ii) in the prevention of fraud; or (iii) — (c) with a view to assisting in the administration of the laws in relation to taxes of every kind and description, and foreign tax, covered under the arrangement. (2) Notwithstanding this Act or any other enactment but subject to this section, an arrangement entered into under subsection (1) shall have effect in relation to taxes of every kind and description covered under the arrangement and according to its tenor. (3) An arrangement under subsection (1) may contain provision in relation to foreign tax and taxes of every kind and description covered under the arrangement — (a) for relief from tax; (b) for assessing the income derived from sources in Mauritius by non-residents; (c) for determining the income to be attributed to non-residents and their agencies, branches, or establishments in Mauritius; (d) for determining the income to be attributed to residents who have special relationships with non-residents; (e) for relief from tax for periods before 1 July 1996 or before the making of the arrangement; (f) as to income which is not itself subject to double taxation; and (g) for exchange of information in respect of any person not resident in Mauritius. (4) An arrangement under subsection (1) may at any time be amended or revoked by a subsequent arrangement, and the subsequent arrangement may contain such transitional provision as appears to the Minister to be necessary or expedient. (5) Where an arrangement is made under subsection (1), the obligations as to secrecy imposed under any Revenue Law shall not prevent the Director-General from disclosing to an officer authorised by the Government with which the arrangement is made such information as is required to be disclosed under the arrangement. (5A) For the implementation of an arrangement under subsection (1)— (a) the Director-General may require any person to— (i) establish, maintain and document such due diligence procedures as the Director-General may determine; I5 – 46 (7) [Issue 7] Income Tax Act (ii) provide the Director-General with information of a specified description; (b) any information required under subparagraph (ii) shall be provided to the Director-General at such time and in such form and manner as he may determine. (6) The Minister may make such regulations as he may determine to give effect to any arrangement entered into under this section. [S. 76 amended by s, 21 (e) of Act 14 of 2009 w.e.f. 30 July 2009; s. 24 (k) of Act 9 of 2015 w.e.f. 14 May 2015.]