On 8 October 2014, the tax treaty between the Republic of the Congo and Mauritius entered into force. The treaty, signed 20 December 2010, is the first of its kind between the two countries and applies from 1 January 2015.
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 s…