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 …