According to a notice published by Malta's government on 10 November 2015, the income tax treaty between Malta and Mauritius entered into force on 23 April 2015. The treaty, signed 15 October 2014, is the first of its kind between the two countries.
The treaty covers Malta income tax and Mauritius income tax.
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.
The following capital gains derived by a resident of one Contracting State may be taxed by the other State:
Gains from the alienation of other property by a resident of a Contracting State may only be taxed by that State.
Both countries apply the credit method for the elimination of double taxation.
The treaty applies from 1 January 2016.
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