The income tax treaty between Jersey and Mauritius was signed on 3 March 2017. It is the first of its kind between the two jurisdictions.
Taxes Covered
The treaty covers Jersey and Mauritius income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged personnel if the activities continue for the same or connected project within a Contracting Party for a period o…