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Update - Tax Treaty between Jersey and Mauritius

10 March 2017

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Treaty Development

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Jersey-Mauritius

The income tax treaty between Jersey and Mauritius was signed on 3 March 2017. It 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 - 0% Interest - 0% Royalties -...