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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Mauritius: Subject to tax

 

The agreement provides that the Mauritian tax on royalties is only reduced to 15 per cent and income not dealt with in other Articles of the agreement is only exempted from Mauritian tax if the recipient is subject to United Kingdom tax on the same income (Articles 12(2) and 22(1)).