The income tax treaty between Estonia and Mauritius entered into force on 12 October 2021. The treaty, signed 19 February 2021, is the first of its kind between the two countries. Taxes Covered The treaty covers Estonian and Mauritius income taxes. 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 State for a period or periods aggregating more than 183 days within any 12-month period. Withholding Tax Rates Dividends -...