The income tax treaty between Cape Verde and Mauritius entered into force on 5 March 2018. The treaty, signed 13 April 2017, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Cape Verde single income tax and the surcharge for fire brigade services and covers 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 …