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Tax Treaty between Malta and Mauritius has Entered into Force

16 November 2015

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Treaty Development

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Malta-Mauritius

According to a notice published by Malta's government on 10 November 2015, the income tax treaty between Malta and Mauritius entered into force on 23 April 2015. The treaty, signed 15 October 2014, is the first of its kind between the two countries. Taxes Covered The treaty covers Malta income tax and Mauritius income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise from one Contracting State furnishes services in the other State through employees or other engaged personnel for the same or connected project for a period of more...