The Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981
The Convention with Mauritius scheduled to this Order replaces the Arrangement which is scheduled to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1947. It provides that certain trading profits not arising through a permanent establishment, pensions (other than Government pensions) and the earnings of temporary business visitors are (subject to certain conditions) to be taxed only in the country of the taxpayer's residence. Shipping and air transport profits are to be taxed only in the country in which the place of effective management is situated. Government salaries and pensions are normally to be taxed by the paying Government only. The remuneration of visiting teachers and certain payments made to visiting students are (subject to certain conditions) to be exempt in the country visited.