evidence: Soon after we started searching hundreds of thousands of files sent anonymously from the island nation of Mauritius, we asked ourselves: What are all these "double taxation agreements" or "tax treaties" we keep seeing? [...] Mauritius is the lynchpin of many tax avoidance structures in Africa. There are other jurisdictions involved, like the Netherlands, but Mauritius is really the top of the list. And the position that Mauritius occupies is really down to its tax treaties. Mauritius is one of a number of small island states that has realized that financial services is one sector in which it can compete. It’s decided that the way it’s going to establish that is through a network of tax treaties. The strategy of enabling tax avoidance as a way to achieve that is the choice Mauritius made.