Protocol to treaty between China (People's Rep.) and Mauritius – details
A new protocol to the income tax treaty between China (Peple’s Rep,) and Mauritius of 1 August 1994 was signed on 5 September 2006. Details of the new protocol are summarized below:
- | Art. 13 (capital gains): gains derived by a Mauritian resident from the disposal of shares, participation or other rights in the cap… |