On 1 August 2014, The Republic of the Congo ratified the pending income tax treaty with Mauritius. The treaty was signed 20 December 2010, as is the first of its kind between the two countries.
Taxes Covered
The treaty covers Congolese personal income tax and corporation tax, and Mauritius income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise of one Contracting State provides services in the other State by…