According to a recent announcement by the Mauritius Ministry of Finance and Economic Development, the income tax treaty with Guernsey entered into force 30 June 2014. The treaty is the first of its kind between the two jurisdictions, and will apply from 1 January 2015.
Taxes Covered
The treaty covers Guernsey and Mauritius income taxes.
Service PE
The treaty includes provisions that a permanent establishment will be deemed constituted when an enterprise of one Contracting Party furnis…