DT13103 - Double Taxation Relief Manual: Mauritius: root income basis
Where credit is due under the 1981 agreement the `root income' basis (see INTM161140(a))applies. The `statutory income` basis applies if unilateral relief is claimed.
Where credit is due under the 1981 agreement the `root income' basis (see INTM161140(a))applies. The `statutory income` basis applies if unilateral relief is claimed.
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