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Italy; Mauritius

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Protocol to treaty between Mauritius and Italy enters into force

On 19 November 2012, the amending protocol, signed on 9 December 2010, to the Italy - Mauritius Income Tax Treaty (1990), entered into force. The protocol generally applies from 19 November 2012.

Article I of the protocol replaces article 2(3) (Taxes covered) of the treaty. In respect to Italy, the regional tax on productive activities (IRAP) has been added and, for Mauritius, the capital gains (morcellement) tax has been excluded from its scope.

Article II of the protocol amends article 3(1) (General definitions) in the definition of the territorial scope of the treaty and article III of the protocol amends article 9 (Associated enterprises) to incorporate a specific provision on compensating adjustment, subject to the mutual agreement procedure provided for by article 25 (Mutual agreement procedure) of the treaty.

Article IV of the protocol replaces article 23(2) and (3) (Elimination of double taxation) of the treaty, specifying that, in respect of Italy, the tax paid in Mauritius for which deduction is granted is only the pro-rata amount corresponding to the foreign income which is included in the aggregate income. In respect of Mauritius, the amended article includes a limitation for the tax credit which shall not exceed the amount of Mauritius tax attributable to the specific income. Furthermore, article 23(4) has been deleted and a tax sparing credit is not longer allowed.

Article V of the protocol entirely replaces article 26 (Exchange of information) of the treaty. The new provision describes the new exchange of information procedures that bring the treaty in line with the OECD standards set out in article 26 of the OECD Model.

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