The protocol to the 1982 income and capital tax treaty between India and Mauritius was signed on 10 May 2016. The protocol is the first to amend the treaty. Details of the amendments made by the protocol are summarized as follows.
Service PE
Article 5 (Permanent Establishment) is amended with the addition of the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services in a Contracting State through employees or other engaged personnel for the …