The Hong Kong Inland Revenue Department has announced the signing of an income tax treaty with Mauritius on 7 November 2022. The treaty is the first of its kind between the two jurisdictions.
Taxes Covered
The treaty covers Hong Kong profits tax, salaries tax, and property tax, and covers Mauritius income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged pe…