The pending income tax treaty between Malta and Mauritius was signed on 15 October 2014. The treaty is the first of its kind between the two countries, and will enter into force 30 days after the ratification instruments are exchanged. Taxes Covered The treaty covers Maltese and Mauritian income taxes. 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 than 12 months. Withholding Tax...