International Organisations and Conferences (Privileges and Immunities) Act

African Development Bank (Privileges and Immunities) Regulations 1974

[GN 95 of 1974 – 29 June 1974] [Section 19]

1. These regulations may be cited as the African Development Bank (Privileges and Immunities) Regulations 1974.

2. In this these regulations –

"Act" means the International Organisations and Conferences (Privileges and Immunities) Act;

"Agreement" means the Agreement establishing the Bank, done at Khartoum on 4 August 1963;

"Bank" means the African Development Bank;

"Country Economist" means the Economist who is reassigned by the Bank to work in Mauritius;

"member" means a State member of the Bank.

[Reg. 2 amended by reg. 3 of GN 153 of 2012 w.e.f. 1 September 2012.]

3. Part V of the Act shall apply to the Bank.

4. The Bank shall have the capacity to –

(a) contract;

(b) acquire and dispose of immovable and movable property; and

(c) institute legal proceedings.

5. (1) Subject to paragraph (2), the Bank shall enjoy immunity from every form of legal process.

(2) The Bank may, in relation to the exercise of its borrowing powers, be sued before a Court of competent jurisdiction in Mauritius if it has –

 (a) appointed an agent for the purpose of accepting service or notice of process; or

 (b) issued guaranteed securities.

(3) The property and assets of the Bank shall, wherever located and by whomsoever held, be immune from all forms of seizure, attachment or execution before the delivery of final judgment against the Bank.

6. (1) The property and assets of the Bank, wherever located and by whomsoever held, shall be immune from search, requisition, confiscation, expropriation or any other form of taking or foreclosure.

(2) The archives of the Bank and every document belonging to, or held by, it shall be inviolabl.

7. To the extent necessary to carry out the purpose and functions of the Bank but subject to the provisions of the agreement, the property and assets of the Bank shall be exempt from restrictions, regulations, controls and moratoria of any nature.

8. Every official communication of the Bank shall be accorded the same treatment as is, under any other law in force, accorded to the official communications of members.

9. (1) Every governor, director, alternate, employee of the Bank and Country
Economist –

 (a) shall enjoy immunity from legal process in respect of acts performed by him in his official capacity;

 (b) who is not a citizen of Mauritius, shall be accorded the same immunities from immigration restrictions, alien registration requirements and national service obligations, and the same facilities as regards exchange regulations as are, under any other law in force, accorded to a representative, official or employee of comparable rank of a
member; and

 (c) shall be granted the same treatment in respect of travelling facilities as is, under any other law in force, accorded to a representative, official or employee of comparable rank of a member.

(2) Every expert or consultant performing a mission for the Bank shall be accorded such immunities and privileges as are, in the opinion of the Bank, necessary for the independent exercise of his functions during the period of his mission, including the time spent on journeys in connection therewith.

[Reg. 9 amended by reg. 4 of GN 153 of 2012 w.e.f. 1 September 2012.]

9A. (1) The Country Economist shall, in addition to the privileges and immunities specified in regulation 9 –

 (a) be immune from personal arrest or detention and from seizure of his official and personal baggage;

 (b) be exempt from any form of taxation on income derived from sources outside Mauritius;

 (c) be accorded –

  (i) the same privileges, in respect of exchange facilities, as are accorded to Heads of international financial organisations represented in Mauritius;

  (ii) the freedom to maintain foreign accounts in local currency;

 (d) be accorded, whilst under employment with the Bank and upon termination of his reassignment, the right to transfer, without restriction or limitation, funds out of Mauritius in any foreign currency, provided that the funds are lawfully in his possession;

 (e) have the right to import and export, in a single or separate shipment or consignment, free of duty and levies, his personal effects, household equipment, motor vehicles and other articles, provided that the import and export of such effects, equipment, vehicles or articles are not prohibited or controlled;

 (f) be granted, together with his spouse and dependants, such other immunities, privileges and exemptions as are accorded to Heads of international financial organisations represented in Mauritius, their spouses and dependants respectively.

(2) The Country Economist shall have the right to use codes, dispatch or receive correspondence, by courier or in sealed bags, with the same immunities and privileges as are conferred on diplomatic couriers and bags.

(3) (a) Subject to subparagraph (b), the publications of the Bank and other articles, which are imported or exported by the Bank for its official use, shall be exempt from prohibitions and restrictions on import and export, except where such publications and articles are prohibited or controlled, in Mauritius.

(b) Any article which has been exempted in accordance with paragraph (a) and paragraph (1)(e) shall –

  (i) not be sold in Mauritius without the approval of Government; and

  (ii) be sold only on such conditions as may be imposed by Government.

[Reg. 9A inserted by reg. 5 of GN 153 of 2012 w.e.f. 1 September 2012.]

10. (1) The Bank, its property, other assets, income and its operations and transactions, shall be exempt from taxation and customs duties.

(2) The Bank shall be exempt from any obligation relating to the payment, withholding or collection of any tax or duty.

(3) No tax shall be levied on, or in respect of, salaries and emoluments paid by the Bank to a Director, alternate, officer or other professional staff of the Bank.

(4) No tax shall be levied on any obligation or security issued by the Bank, including any dividend or interest thereon, by whomsoever held –

 (a) which discriminates against such obligation or security solely because it is issued by the Bank; or

 (b) if the sole jurisdictional basis for the taxation is the place or currency in which it is issued, made payable or paid, or the location of any office or place of business maintained by the Bank.

(5) No tax shall be levied on any obligation or security guaranteed by the Bank, including any dividend or interest thereon, by whomsoever held –

 (a) which discriminates against such obligation or security solely because it is guaranteed by the Bank; or

 (b) if the sole jurisdictional basis for such taxation is the location of any office or place of business maintained by the Bank.

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African Development Fund (Privileges and Immunities) Regulations 1980

[GN 37 of 1981 – 28 February 1981] [Section 19]

1. These regulations may be cited as the African Development Fund (Privileges and Immunities) Regulations 1980.

2. In these regulations –

"Act" means the International Organisations and Conferences (Privileges and Immunities) Act;

"Agreement" means the Agreement establishing the Fund done at Abidjan on 29 November 1972;

"Fund" means the African Development Fund;

"Member" means a State member of the Fund.

3. Part V of the Act shall apply to the Fund.

4. The Fund shall have the capacity –

(a) to contract;

(b) to acquire and dispose of immovable and movable property; and

(c) to institute legal proceedings.

5. (1) Subject to paragraph (2), the Fund shall enjoy immunity from every form of legal process.

(2) The Fund may, in relation to the exercise of its borrowing powers, be sued before a Court of competent jurisdiction in Mauritius if it has –

 (a) appointed an agent for the purpose of accepting service or notice of process; or

 (b) agreed to be sued.

(3) The property and assets of the Fund shall, wherever located and by whomsoever held, be immune from all forms of seizure, attachment or execution before the delivery of final judgment against the Fund.

6. (1) The property and assets of the Fund, wherever located and by whomsoever held, shall be immune from search, requisition, confiscation, expropriation or any other form of taking or foreclosure.

(2) The archives of the Fund and in general, all documents belonging to it, or held by it, shall be inviolable, wherever located.

7. To the extent necessary to carry out the purpose and functions of the Fund but subject to the Agreement, the property and assets of the Fund shall be exempt from restrictions, regulations, controls and moratoria of any nature.

8. Every official communication of the Fund shall be accorded the same treatment as is, under any other enactment, accorded to the official communications of members.

9. (1) Every President of the Republic, director, alternate officer and employee of the Fund –

 (a) shall be immune from legal process with respect to acts performed by him in his official capacity;

 (b) who is not a citizen of Mauritius, shall be accorded the same immunities from immigration restrictions, alien registration requirements and national service obligations, and the same facilities as regards exchange regulations as are, under any other enactment, accorded to a representative, official or employee of comparable rank of a member; and

 (c) shall be granted the same treatment in respect of travelling facilities as is, under any other enactment, accorded to a representative, official or employee of comparable rank of a member.

(2) Every expert or consultant performing a mission for the Fund shall be accorded such immunities and privileges, as are, in the opinion of the Fund, necessary for the independent exercise of his functions during the period of his mission, including the time spent on journeys in connection with it.

10. (1) The Fund, its property, other assets, income and its operations and transactions, shall be exempt from all taxation and from all customs duties.

(2) The Fund shall be exempt from any obligation relating to the payment, withholding or collection of any tax or duty.

(3) No tax shall be levied on or in respect of salaries and emolument paid by the Bank to a director, alternate officer or other professional of the Fund who is not a citizen of Mauritius.

(4) No tax shall be levied on any obligation or security issued by the Fund, including any dividend or interest thereon, by whomsoever held –

 (a) which discriminates against such obligation or security solely because it is issued by the Fund; or

 (b) if the sole jurisdictional basis for the taxation is the place of currency in which it is issued, made payable or paid, or the location of any office or place of business maintained by the Fund.

(5) No tax shall be levied on any obligation or security guaranteed by the Fund, including any dividend or interest thereon, by whomsoever held –

 (a) which discriminates against such obligation or security solely because it is guaranteed by the Fund; or

 (b) if the sole jurisdictional basis for such taxation is the location of any office or place of business maintained by the Fund.

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African Export-Import Bank (Privileges and Immunities) Regulations 2008

[GN 132 of 2008 – 8 August 2008] [Section 19]

1. These regulations may be cited as the African Export-Import Bank (Privileges and Immunities) Regulations 2008.

2. In these regulations –

"Act" means the International Organisations and Conferences (Privileges and Immunities) Act;

"Agreement" means the Agreement establishing the Bank, signed in Abidjan on 8 May 1993;

"Bank" means the African Export-Import Bank (AFREXIMBANK);

"Charter" means the Charter of the Bank set out in Annex I to the Agreement;

"Participating State" means a State member to the Agreement.

3. Part V of the Act shall apply to the Bank.

4. The Bank shall have the capacity to –

(a) enter into contracts and conclude agreements;

(b) acquire and dispose of movable and immovable property;

(c) be a party to judicial and other legal or administrative proceedings.

5. (1) Subject to paragraph (2), the Bank shall enjoy immunity from every form of legal process.

(2) No action against the Bank shall be brought by –

 (a) Government;

 (b) a shareholder or a former shareholder of the Bank;

 (c) persons acting for or deriving claims from a shareholder or a former shareholder of the Bank; or

 (d) any natural or legal person in respect of –

  (i) transactions governed by arbitration agreements;

  (ii) matters pending before an arbitration tribunal; and

  (iii) personnel matters.

(3) Without prejudice to paragraph (2), disputes arising in connection with the operations of the Bank shall be subject to conventional business practices and ordinary legal processes applicable thereto.

6. (1) The property and assets of the Bank wherever located and by whomsoever held shall be immune from –

 (a) search, requisition, expropriation, confiscation, nationalisation, and other forms of seizure, taking or foreclosure by executive or legislative action; and

 (b) seizure, attachment or execution before the delivery of final judgment or award against the Bank.

(2) Without prejudice to paragraph (1), the property and assets of the Bank shall be subject to due legal processes and judicial action taken by ordinary Courts of competent jurisdiction.

(3) To the extent necessary to implement the purpose of the Bank and carry out its functions, but subject to the Agreement, the Bank, its property, assets, operations and activities shall be free from restrictions, regulations, supervision or controls, moratoria and other legislative, executive, administrative, fiscal and monitory restrictions of any nature.

(4) In this regulation, "property and assets" or "property, assets" has the same meaning as in Article VIII (3) of the Agreement.

7. The archives of the Bank and in general, all documents belonging to, or held by the Bank, shall be inviolable wherever located, except that the immunity provided for in this regulation shall not extend to documents required to be produced in the course of judicial or arbitral proceedings to which the Bank is a party or proceedings arising out of transactions concluded by the Bank.

8. Every official communication shall be accorded the same treatment and preferential rates as is accorded to the official communications of international organisations.

9. (1) All Representatives, the President, Vice-President, Directors, Alternate Directors, officers and employees of the Bank and consultants and experts performing missions for the Bank –

 (a) shall be immune from legal process with respect to acts performed by them in their official capacity;

 (b) who are not citizens of Mauritius, shall be accorded the same immunities from immigration restrictions, alien registration requirements, and national service obligations and the same facilities as regards exchange regulations, as are accorded under any other law in force, to representatives, officials and employees of comparable rank of a Participating State; and

 (c) where they are not resident nationals, shall be granted the same treatment in respect of travelling facilities, as are accorded under any other laws in force, to representatives, officials and employees of comparable rank of a Participating State.

(2) The President, Vice-President, officers and employees of the Bank –

 (a) shall be immune from personal arrest or detention, except that this immunity shall not apply to civil liability arising from a road traffic accident or to a road traffic offence; and

 (b) shall be exempt from any form of direct or indirect taxation on salaries, emoluments, indemnities and pensions paid by the Bank.

(3) Paragraph (2)(b) shall not apply to a person who is a national of, or is permanently resident in, Mauritius.

10. (1) The President of the Bank shall have the right and the duty to waive the immunity of any officer, employee, consultant or expert of the Bank in cases where, in his opinion, the immunity would impede the course of justice and can be waived without prejudice to the interests of the Bank.

(2) In the circumstances referred to in paragraph (1), the Board of Directors of the Bank shall have the right and duty to waive the immunity of the President or any Vice-President, Director or Alternate Director of the Bank.

11. (1) The Bank, its property, assets, income, operations and transactions shall be exempt from all taxation and custom duties.

(2) The Bank and its receiving fiscal and paying agents shall be exempt from any obligations relating to the payment, withholding or collection of any tax or duty out of funds owned by, or otherwise appertaining to, the Bank.

(3) Without prejudice to paragraph (1), the property and assets of the Bank, its capital, reserves and dividends, loans, credits, guarantees, securities, and other investments and transactions, interest, commissions, fees, profits, gains, proceeds of realisation and other income, return and moneys of any kind, accruing, appertaining or payable to the Bank from any source shall be exempt from all forms of taxes, duties, charges, levies, and imposts of any kind whatsoever, including stamp duty and other documentary taxes, heretofore levied or hereafter imposed in Mauritius.

(4) Without prejudice to paragraphs (1), (2) and (3), residents of Mauritius shall be taxed in accordance with the relevant legislation in force.

12. (1) The Bank shall be accorded a status not less favourable than that of a
non-resident corporation and shall enjoy all fiscal exemptions, financial facilities, privileges and concessions granted to international organisations, banking establishments and financial institutions by the Participating States under the Agreement.

(2) The Bank may, without prejudice to the generality of the provisions of Article XI of the Agreement and paragraph (1), freely and without any restriction, but to the extent necessary to implement its purpose and carry out its functions –

 (a) carry out all forms of banking business and financial services and authorised under the Charter;

 (b) purchase, hold and dispose of national currencies;

 (c) purchase, hold and dispose of convertible currencies, securities, bills of exchange and negotiable instruments, and transfer the same to, from or within the territory of Mauritius;

 (d) open, maintain and operate accounts in national currencies;

 (e) open, maintain and operate convertible currency accounts;

 (f) raise funds and make loans in convertible currencies, provided that it shall seek the consent of the Participating State in whose market it intends to raise funds; and

 (g) carry out any operation authorised under the Charter.

13. 

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African Reinsurance Corporation (Privileges and Immunities) Regulations 1978

[GN 106 of 1979 – 9 June 1979] [Section 19]

1. These regulations may be cited as the African Reinsurance Corporation (Privileges and Immunities) Regulations 1978.

2. In these regulations –

"Act" means the International Organisations and Conferences (Privileges and Immunities) Act;

"Agreement" means the Agreement establishing the Corporation done at Yaoundé on 24 February 1976;

"Corporation" means the African Reinsurance Corporation;

"member" means a State member of the Corporation.

3. Part V of the Act shall apply to the Corporation.

4. The Corporation shall have the capacity –

(a) to contract;

(b) to acquire and dispose of immoveable and moveable property; and

(c) to institute legal proceedings.

5. (1) Subject to paragraph (2), the Corporation shall enjoy immunity from every form of legal process.

(2) The Corporation may, in relation to the exercise of its functions under the Agreement, be sued before a Court of competent jurisdiction in Mauritius if it has –

 (a) appointed an agent for the purpose of accepting service or notice of process; or

 (b) otherwise agreed to be sued.

(3) The property and assets of the Corporation shall, wherever located and by whomsoever held, be immune from all forms of seizure, attachment or execution before the delivery of final judgment against the Corporation.

6. (1) The property and assets of the Corporation, wherever located and by whomsoever held, shall be immune from search, requisition, confiscation, expropriation or any other form of taking or foreclosure.

(2) The archives of the Corporation and in general, all documents belonging to it, or held by it, shall be inviolable, wherever located.

7. To the extent necessary to carry out the purpose and functions of the Corporation but subject to the provisions of the Agreement, the property and assets of the Corporation shall be exempt from restrictions, regulations, controls and moratoria of any nature.

8. Every official communication of the corporation shall be accorded the same treatment as is, under any other law in force, accorded to the official communications of members.

9. (1) Every Director, officer and employee of the Corporation –

 (a) shall be immune from legal process with respect to acts performed by him in his official capacity;

 (b) who is not a citizen of Mauritius, shall be accorded the same immunities from immigration restrictions, alien registration requirements and national service obligations, and the same facilities as regards exchange regulations as are, under any other law in force, accorded to a representative, official or employee of comparable rank of a member; and

 (c) shall be granted the same treatment in respect of travelling facilities as is, under any other law in force, accorded to a representative, official or employee of comparable rank of a member.

(2) Every expert or consultant, not being a citizen of Mauritius, performing a mission for the Corporation shall be accorded such immunities and privileges as are necessary for the independent exercise of its functions during the period of his mission, including the time spent on journeys in connection therewith.

10. (1) The Corporation, its property, other assets, income and its operations and transactions, shall be exempted from all taxation and from all customs duties.

(2) The Corporation shall be exempt from any obligation relating to the payment, withholding or collecting of any tax or duty.

(3) No tax shall be levied on or in respect of salaries and emoluments paid by the Corporation to a director, officer or other professional staff of the Corporation who is not a citizen of Mauritius.

(4) No tax shall be levied on any obligation or security issued by the Corporation, including any dividend or interest thereon, by whomsoever held –

 (a) which discriminates against such obligation or security solely because it is issued by the Corporation; or

 (b) if the sole jurisdictional basis for the taxation is the place or currency in which it is issued, made payable or paid, or the location of any office or place of business maintained by the Corporation.

(5) No tax shall be levied on any obligation or security guaranteed by the Corporation, including any dividend or interest thereon, by whomsoever held –

 (a) which discriminates against such obligation or security solely because it is guaranteed by the Corporation; or

 (b) if the sole jurisdictional basis for such taxation is the location of any office or place of business maintained by the Corporation.

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African Union (Privileges and Immunities) Regulations 1976

[GN 85 of 1976 – 29 June 1976] [Section 19]

1. These regulations may be cited as the African Union (Privileges and Immunities) Regulations 1976.

2. In these regulations –

"Act" means the International Organisations and Conferences (Privileges and Immunities) Act.

3. Part V of the Act shall apply to the African Union.

4. The African Union, its institutions or organs and its property, any person who is a member of its institutions or organs, any official of the African Union or delegate of a State member of the African Union, other than Mauritius, and the members of his family shall have and enjoy inviolability, exemptions, facilities, privileges, immunities and rights in the manner and to the extent and subject to the limitations specified, in relation to the United Nations Organisation, in Articles II, III, IV, V, VI and VII of the Convention set out in the First Schedule to the Act.

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Agence Française de Développement (Privileges and Immunities) Regulations 2007

[GN 72 of 2007 – 5 May 2007] [Section 19]

1. These regulations may be cited as the Agence Française de Développement (Privileges and Immunities) Regulations 2007.

2. In these regulations –

"Act" means the International Organisations and Conferences (Privileges and Immunities) Act;

"agreements" means the Conventions and the Protocol entered into between Mauritius and the Caisse Centrale de Coopération Economique and signed in Paris on 17 October 1975, and to which the organisation is deemed to be a party;

"officer" means an employee or agent of the organisation –

(a) who is not a citizen of Mauritius; and

(b) whose name and description have been notified to and approved by the Minister to whom responsibility for the subject of finance is assigned;

"organisation" means the Agence Française de Développement.

3. Part V of the Act shall apply to the organisation.

4. The organisation shall be a body corporate.

5. (1) Notwithstanding any other enactment, the organisation shall, in relation to any activity carried on pursuant to the agreements –

 (a) subject to section 5 of the Customs Tariff Act, be exempt from the payment of customs duty on imported goods;

 (b) not be liable to registration duty in respect of any deed under which it is the sole beneficiary;

 (c) not be liable to any other duty, rate, charge or tax;

 (d) be entitled to transfer freely from Mauritius an

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