A new tax treaty between Mauritius and Rwanda was signed on 20 April 2013. Once in force and effect, the treaty will replace the 2001 treaty between the two countries that was terminated in June 2012.
Taxes Covered
The treaty covers Mauritius income tax, and Rwanda personal and corporate income tax, withholding taxes, and the tax on rent of immovable property.
Service PE
The treaty includes provisions that a permanent establishment will be deemed constituted if an enterprise of one Co…