The existing Mauritius-South Africa Double Taxation Agreement (“the existing DTA”) was signed by the two contracting states on 5th July 1996 and came into force in 1998. A new Double Taxation Agreement (“new DTA”) was signed on 17th May 2013. It has been ratified by both countries and it is expected that the new DTA will enter in force with effect from 1st January 2016 in both Mauritius and in South Africa.
