The income tax treaty between Hong Kong and Mauritius entered into force on 23 June 2023. The treaty, signed 7 November 2022, 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 personnel if …