The income tax treaty between Jersey and Mauritius entered into force on 19 December 2018. The treaty, signed 3 March 2017, 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 or periods aggregating more than 9 months within any 12-month period. Withholding Tax Rates Dividends -...