evidence: The double taxation avoidance agreement of Namibia and Mauritius was signed on 4 March 1995 and was enforced on 26 July 1996, with the aim of promoting and strengthening the economic ties between the two countries. The agreement shall apply in particular: the income tax in Mauritius, and the income tax, the non-resident shareholders’ tax, and the petroleum income tax in Namibia. [...] The Mauritius and Seychelles’ double taxation avoidance agreement was signed on 11 March 2003 and successfully entered into force on 22 June 2005. In 2011, an amendment protocol was raised to rewrite Article 26 of the agreement which touches on exchange of information. The tax treaty exempts dividends, interests and royalties from withholding taxes. Moreover, the agreement applies to the business tax and petroleum income tax in Seychelles, while in Mauritius, the income tax. [...] The double taxation avoidance agreement between Tunisia and Mauritius was signed on 12 February 2008 and entered into force on 28 October 2008. The DTA agreement applies to income taxes in Mauritius and personal and corporate income taxes in Tunisia. However, the tax treaty concludes an exemption for dividends on withholding taxes.