On 25 June 2014, Guernsey ratified the pending income tax treaty with Mauritius. The treaty was signed 17 December 2013, and is the first of its kind between the two jurisdictions.
The treaty covers Guernsey and Mauritius income taxes.
The treaty includes provisions that a permanent establishment will be deemed constituted when an enterprise of one Contracting Party furnishes services in the other Contracting Party through employees or other engaged personnel for the same or connected project for a period or periods aggregating more than 9 month in any 12 month period.
Both countries apply the credit method for the elimination of double taxation.
The treaty will enter into force once the ratification instruments are exchanged, and will apply from 1 January of the year following its entry into force.
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