DTAA BETWEEN INDIA AND MAURITIUS PDF

September 26, 2019 posted by

The tax treaty between India and Mauritius was signed in in keeping with India’s strategic interests in the Indian Ocean and India’s close cultural links with . not taxable in India under the provisions of the Double Taxation Avoidance Agreement (tax treaty) between India and Mauritius. In detail. Facts. The country that is next in line is Singapore with a FDI inflow to India in the same period amounting to INR , crores. While Mauritius accounts for 34% of.

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What does the Protocol say? Article 26A inserted by Notification No. The Convention is amended by adding after Article 12 the following new Article:.

Done on this 24th day of August, at Port Louis on two original copies each in the Hindi and English Languages both the texts being equally authentic. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. The term ” immovable property ” shall be defined in accordance with the law and usage of the Contracting State in which the property is situated.

A Professor, Teacher and Research Scholar who is or was a resident of one of the Contracting States immediately before visiting the other Contracting State at the invitation of that other Contracting State or of a university, college, school or other approved institution, in that other Contracting State for the purpose of teaching or engaging in research, or both, at the university, college, school or other approved institution, shall be exempt from tax in that other Contracting State on any remuneration for such teaching at research for a period not exceeding two years from the date of his arrival in that other Contracting State.

Nothing in this Convention shall affect the fiscal privileges of diplomatic or consular officials under the general rules of international law or under the provisions of special agreements.

The term “fees for technical services” as used in the Article means payments of any kind, other than those mentioned in Articles 14 and 15 of this Convention as consideration for managerial or technical or consultancy services, including the provision of services of technical or other personnel. Interest shall be deemed to arise in a Contracting State when the payer is that Contracting State itself, a political sub-division, a local authority or a resident of that State.

Paragraph 3A inserted by Notification No. In such a case, the provisions of Article 7 or Article 14, as the case may be, shall apply. This Article shall not apply to income from research if the research is undertaken primarily for the private benefit of a specific person or persons. For the purposes of the credit referred to in paragraph 2 the term “Mauritius tax payable” shall be deemed to include any amount which would have been payable as Mauritius tax for any year but for an exemption or reduction of tax granted for that year or any part thereof under:.

Interest arising in a Contracting State shall be exempt from tax in that State provided it is derived and beneficially owned by: Where, by reason of a special relationship between the payer and the recipient or between both of them and some other person, the amount of the interest paid, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the recipient in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount.

Directors’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other Contracting State. Where by reason of the provisions of paragraph 1an individual is a resident of both Contracting States, then his residential status for the purposes of the Convention shall be determined in accordance with the following rules: Article 5 Permanent Establishment of the Convention shall be amended by inserting in paragraph 2 the following new sub-paragraph:.

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The term ” annuity ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time, under an obligation to make the payments in return for adequte and full consideration in money or money’s worth.

Nothing in this Article shall be construed as creating or providing any right to such proceedings before any court or administrative body of the other Contracting State. For the purposes of the credit referred to in paragraph 2, the term ‘ Mauritius tax payble ‘ shall be deemed to include any amount which would have been payable is Mauritius tax for any year but for an exemption or reduction of tax granted for that year or any part thereof under: An iindia and a new beginning The adn taken by the Government perhaps also reflects their belief in the economy and the ability to attract foreign investment without tax incentives.

The provisions of paragraphs 12 and 3 shall not apply if the beneficial owner of the dividends, being a resident of the Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein or performs in that other State independent personal services from a fixed base situated therein and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base.

Income from immovable property may be taxed in the Contracting State in which such property is situated. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment alone or together with the whole enterprise or of such a fixed base, may be taxed in that other State.

Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. Where the correct amount of profits attributable to a permanent establishment cannot be readily determined or the determination thereof presents exceptional difficulties, the profits attributable to the permanent establishment may be estimated on a reasonable basis.

India-Mauritius DTAA Revised | CNK RK & Co, Chartered Accountants

Indiw the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason dyaa the contrary.

A student or business apprentice who is or was a resident of one of the Contracting States immediately before visiting the other Contracting State and who is present in that other Contracting State solely for the purpose of his education or training shall be exempt from maurktius in that other Contracting State on. Please introduce links to this page from related articles ; try the Find link tool for suggestions.

Agreement for avoidance of double taxation with Mauritius — Clarification regarding. The amount of Mauritius tax payable under the laws of Mauritius and in accordance with the provisions of this Convention, whether directly or by deduction, by a resident of India, in respect of profits or income arising in Mauritius, which has been subjected to tax both in India and in Mauritius, shall be allowed as a credit against the Indian tax payable in respect of such profits or income provided that such credit shall not exceed the Indian tax as computed before allowing any such credit which is appropriate to the profits or income arising in Ijdia.

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For the purposes of the Convention, the term ” resident of a Contracting State ” means any person who under the laws of that State, is liable to taxation therein by reason of his domicile, residence, place or management or any other criterion of similar nature. For the purposes of this Convention, unless the context otherwise requires:. Income-tax Double Taxation Relief Aden Rules, – Present position thereunder These Rules nidia consistent with the corresponding provisions of the Act, continued behween be.

The Double Tax Avoidance Agreement between India and Mauritius

When a revenue claim of a Contracting State is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of collection by the competent authority of the other Contracting State.

File Divorce in Delhi – Right Now! Where by reason of the provisions of pargraph 1, an individual is a resident of both Contracting States, then his residential status for the purposes of this Convention shall be determined in accordance with the following rules. Where, by reason of a special relationship between the payer and the beneficial owner or between both mauritijs them and some other person, the amount of the fees for technical services exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount.

In that case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other maurigius of this Convention. Article 26 Exchange of Information or Document of the Convention shall be replaced by the following Article:. Article 1 Article 5 Permanent Establishment of the Convention shall be amended by inserting in paragraph 2 the following new sub-paragraph: Notwithstanding the provisions of paragraph 2 of this Axticle and Articles 7, 14 and 15, where income staa derived from personal activities exercised by an entertainer or an athlete in his capacity as such in a Contracting State and accrues not to the entertiner or athlete himself but to another person, that income shall be taxable only in the Contracting State, if that other persons is supported wholly or substantially from the public funds of that andd Contracting State, including any of its political sub-divisions or local authorities.

This assistance is not restricted by Article 1 and 2. The relevant extract of the Circular No.

India-Mauritius DTAA Revised

If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base. The provisions of Article 1, 2, 3, 5 and 8 of the Protocol shall have effect: The best in all-American drinks. Online Copyright Registration in India Call us at: Agreement for avoidance of double taxation and prevention of fiscal evasion with Australia Whereas beteen annexed Agreement between the Government of the Republic of India kauritius the.