Zambia has not concluded a tabling agreement. Zambia has signed double taxation treaties with a number of countries. The contract came into effect on June 15, 2012 and covers income from a number of specific sources such as business income, dividends, interest and royalties. The current agreement also provides for exclusive taxation in the country of residence of the income. In the Cabinet statement, the Government stated that Zambia does not retain tax rights for the taxation of dividends, interest and royalties to be paid to the people of Mauritius in Zambia. It is unclear whether the declaration should cover administrative costs, with a reduced rate of 0%, given that the contract provides that Zambia collects a withholding tax on dividends (5%), interest (10%) and royalties (5%). Question: With which countries does Zambia have double taxation treaties? In addition, preliminary negotiations have begun on double taxation treaties and other trade opportunities with India and Malaysia. In a memorandum issued following the Cabinet meeting on 22 June 2020, the Government of Zambia announced the termination of the Double Taxation Convention (DBA) between the Government of the Republic of Zambia and the Government of the Republic of Mauritius with effect from 31 December 2020. Foreign taxes on dividends and foreign income should benefit from credit relief (either under a tax treaty or as unilateral relief).