On 25 June 2014, Guernsey ratified the pending income tax treaty with Mauritius. The treaty was signed 17 December 2013, and is the first of its kind between the two jurisdictions.
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 furnishes services in the other Contracting Party through employees or other engaged personnel …