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Contents

Official guidance
Double Taxation Relief Manual

DT13100PP · Double Taxation Relief Manual: Mauritius

  • DT13101 · Earlier agreement
  • DT13102 · Admissible taxes
  • DT13103 · Root income basis
  • DT13104 · Resident
  • DT13105 · Source of income
  • DT13106 · Subject to tax
  • DT13107 · Dividends
  • DT13108 · Students
  • DT13109 · Professors teachers research workers
  • DT13110 · Tax spared
  • DT13111 · Relief from Mauritian tax
  • DT13140 · DT: Mauritius: Underlying Tax
  • DT13150 · DT: Mauritius: double taxation agreement, Article 1: Personal scope
  • DT13151 · DT: Mauritius: double taxation agreement, Article 2: Taxes covered
  • DT13152 · DT: Mauritius: double taxation agreement, Article 3: General definitions
  • DT13153 · DT: Mauritius: double taxation agreement, Article 4: Residence
  • DT13154 · DT: Mauritius: double taxation agreement, Article 5: Permanent Establishment
  • DT13155 · DT: Mauritius: double taxation agreement, Article 6: Income from immovable property
  • DT13156 · DT: Mauritius: double taxation agreement, Article 7: Business profits
  • DT13157 · DT: Mauritius: double taxation agreement, Article 8: Shipping and air transport
  • DT13158 · DT: Mauritius: double taxation agreement, Article 9: Associated enterprises
  • DT13159 · DT: Mauritius: double taxation agreement, Article 10: Dividends
  • DT13160 · DT: Mauritius: double taxation agreement, Article 11: Interest
  • DT13161 · DT: Mauritius: double taxation agreement, Article 12: Royalties
  • DT13162 · DT: Mauritius: double taxation agreement, Article 13: Capital gains
  • DT13163 · DT: Mauritius: double taxation agreement, Article 14 Independent personal services
  • DT13164 · DT: Mauritius: double taxation agreement, Article 15 Dependent personal services
  • DT13165 · DT: Mauritius: double taxation agreement, Article 16: Directors' fees
  • DT13166 · DT: Mauritius: double taxation agreement, Article 17 Artistes and Athletes
  • DT13167 · DT: Mauritius: double taxation agreement, Article 18: Pensions
  • DT13168 · DT: Mauritius: double taxation agreement, Article 19: Governmental functions
  • DT13169 · DT: Mauritius: double taxation agreement, Article 20: Students
  • DT13170 · DT: Mauritius: double taxation agreement, Article 21: Teachers
  • DT13171 · DT: Mauritius: double taxation agreement, Article 22: Income not expressly mentioned
  • DT13172 · DT: Mauritius: double taxation agreement, Article 23: Limitation of relief
  • DT13173 · DT: Mauritius: double taxation agreement, Article 24: Elimination of double taxation
  • DT13174 · DT: Mauritius: double taxation agreement, Article 25: Personal allowances
  • DT13175 · DT: Mauritius: double taxation agreement, Article 26: Non-discrimination
  • DT13176 · DT: Mauritius: double taxation agreement, Article 27: Mutual agreement procedure
  • DT13177 · DT: Mauritius: double taxation agreement, Article 28: Exchange of information
  • DT13178 · DT: Mauritius: double taxation agreement, Article 29: Diplomats
  • DT13179 · DT: Mauritius: double taxation agreement, Article 30: Entry into force
  • DT13180 · DT: Mauritius: double taxation agreement, Article 31: Termination
  1. Double Taxation Relief Manual: Mauritius: contents
  2. Double Taxation Relief Manual: Mauritius: admissible taxes

DT13102 | Double Taxation Relief Manual: Mauritius: admissible taxes

From HM Revenue & Customs · Double Taxation Relief Manual

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Income Tax.

Capital Gains Tax (morcellement).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Gaming Tax.

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