Skip to content
Solved
SearchBrowse
Sign in

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. DT: Mauritius: double taxation agreement, Article 19: Governmental functions

DT13168 | DT: Mauritius: double taxation agreement, Article 19: Governmental functions

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. The text is available on the HMRC Tax Treaty pages.

PreviousNext
PrivacyTerms