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DTAA

Home Acts & Rules DTAA Comprehensive Agreement Mauritius Chapters List This

Mauritius
Chapter: I
SCOPE OF THE CONVENTION
Article 1 : Personal Scope
Article 2 : Taxes Covered
Chapter: II
DEFINITIONS
Article 3 : General Definitions
Article 4 : Residents
Article 5 : Permanent Establishment
Chapter: III
TAXATION OF INCOME
Article 6 : Income from Immovable Property
Article 7 : Business Profits
Article 8 : Shipping and Air Transport
Article 9 : Associated Enterprises
Article 10 : Dividends
Article 11 : Interest
Article 12 : Royalties
Article 12A : Fees for Technical Services
Article 13 : Capital Gains
Article 14 : Independent Personal Services
Article 15 : Dependent Personal Services
Article 16 : Directors Fees
Article 17 : Artistes and Athletes
Article 18 : Governmental Functions
Article 19 : Non-Government Pensions and Annuities
Article 20 : Students and Apprentices
Article 21 : Professors, Teachers and Research Scholars
Article 22 : Other Income
Chapter: IV
METHODS FOR ELIMINATION OF DOUBLE TAXATION
Article 23 : Elimination of Double Taxation
Chapter: V
SPECIAL PROVISIONS
Article 24 : Non-Discrimination
Article 25 : Mutual Agreement Procedure
Article 26 : Exchange of information or document
Article 26A : Assistance In the Collection of Taxes
Article 27 : Diplomatic and Consular Activities
Article 27A : Limitation of Benefits
Chapter: VI
FINAL PROVISIONS
Article 28 : Entry into force
Article 29 : Termination
PROTOCOL
Protocol : Protocol
 
 
 

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