Details of the renegotiated Mauritius - South Africa Income Tax Treaty (2013), signed on 17 May 2013, have become available. The treaty was concluded in the English language and generally follows the OECD Model. The maximum rates of withholding tax are: -   5% on dividends if the beneficial owner is a company which holds at least 10% of the capital of the company paying the dividends, and 10% in all other cases; -   10% on interest; and -   5% on royalties. Deviations from the OECD Model include that: -   article 4 (Resident) of the treaty provides...