According to a recent announcement from the Mauritius Ministry of Finance and Economic Development, the new income tax treaty with South Africa entered into force on 28 May 2015. The treaty, signed 17 May 2013, replaces the 1996 income tax treaty between the two countries. Taxes Covered The treaty covers Mauritius income tax and South African normal tax, secondary tax on companies, withholding tax on royalties and tax on foreign entertainers and sportspersons. Residence If a company is considered resident in both Contracting States, the competent authorities will determine the company's residence for the purpose of the treaty through mutual...