Details of the first-time income tax treaty between Tunesia and Mauritius, signed on 12 February 2008, have become available. The treaty was concluded in the Arabic and French languages, each text having equal authenticity. The treaty generally follows the OECD Model Convention (2005).
The maximum rates of withholding tax are:
| - | 0% on dividends; under Art 10(1), dividends are also not subject to tax in the st… |