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Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation Relief Manual: Contents

PARTICULAR AGREEMENTS - ADMISSIBLE AND INADMISSIBLE TAXES

List of countries (in alphabetical order)

Mauritius

  1. DT13100
    Mauritius: Agreement
  2. DT13101
    Mauritius: Earlier agreement
  3. DT13102
    Mauritius: Credit
  4. DT13103
    Mauritius: Root income basis
  5. DT13104
    Mauritius: Resident
  6. DT13105
    Mauritius: Source of income
  7. DT13106
    Mauritius: Subject to tax
  8. DT13107
    Mauritius: Dividends
  9. DT13108
    Mauritius: Students
  10. DT13109
    Mauritius: professors: teachers: research workers
  11. DT13110
    Mauritius: Tax spared
  12. DT13111
    Mauritius: Relief from Mauritian tax
  13. DT13140
    DT: Mauritius: Underlying Tax
  14. DT13150
    DT: Mauritius: double taxation agreement, Article 1: Personal scope
  15. DT13151
    DT: Mauritius: double taxation agreement, Article 2: Taxes covered
  16. DT13152
    DT: Mauritius: double taxation agreement, Article 3: General definitions
  17. DT13153
    DT: Mauritius: double taxation agreement, Article 4: Residence
  18. DT13154
    DT: Mauritius: double taxation agreement, Article 5: Permanent Establishment
  19. DT13155
    DT: Mauritius: double taxation agreement, Article 6: Income from immovable property
  20. DT13156
    DT: Mauritius: double taxation agreement, Article 7: Business profits
  21. DT13157
    DT: Mauritius: double taxation agreement, Article 8: Shipping and air transport
  22. DT13158
    DT: Mauritius: double taxation agreement, Article 9: Associated enterprises
  23. DT13159
    DT: Mauritius: double taxation agreement, Article 10: Dividends
  24. DT13160
    DT: Mauritius: double taxation agreement, Article 11: Interest
  25. DT13161
    DT: Mauritius: double taxation agreement, Article 12: Royalties
  26. DT13162
    DT: Mauritius: double taxation agreement, Article 13: Capital gains
  27. DT13163
    DT: Mauritius: double taxation agreement, Article 14 Independent personal services
  28. DT13164
    DT: Mauritius: double taxation agreement, Article 15 Dependent personal services
  29. DT13165
    DT: Mauritius: double taxation agreement, Article 16: Director's fees
  30. DT13166
    DT: Mauritius: double taxation agreement, Article 17 Artistes and Atheletes
  31. DT13167
    DT: Mauritius: double taxation agreement, Article 18: Pensions
  32. DT13168
    DT: Mauritius: double taxation agreement, Article 19: Governmental functions
  33. DT13169
    DT: Mauritius: double taxation agreement, Article 20: Students
  34. DT13170
    DT: Mauritius: double taxation agreement, Article 21: Teachers
  35. DT13171
    DT: Mauritius: double taxation agreement, Article 22: Income not expressly mentioned
  36. DT13172
    DT: Mauritius: double taxation agreement, Article 23: Limitation of relief
  37. DT13173
    DT: Mauritius: double taxation agreement, Article 24: Elimination of double taxation
  38. DT13174
    DT: Mauritius: double taxation agreement, Article 25: Personal allowances
  39. DT13175
    DT: Mauritius: double taxation agreement, Article 26: Non- discrimination
  40. DT13176
    DT: Mauritius: double taxation agreement, Article 27: Mutual agreement procedure
  41. DT13177
    DT: Mauritius: double taxation agreement, Article 28: Exchange of information
  42. DT13178
    DT: Mauritius: double taxation agreement, Article 29: Diplomats
  43. DT13179
    DT: Mauritius: double taxation agreement, Article 30: Entry into force
  44. DT13180
    DT: Mauritius: double taxation agreement, Article 31: Termination