DT: Mauritius: double taxation agreement, Article 30: Entry into force
- Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Convention. The Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect:
a. in the United Kingdom:
(i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April 1981;
(ii) in respect of corporation tax, for any financial year beginning on or after 1 April 1981;
b. in Mauritius:
(i)in respect of income tax for any year of assessment beginning on or after 1 July 1981;
(ii) in respect of capital gains tax (morcellement) for any financial year beginning on or after 1 July 1981.
- Subject to the provisions of paragraph (3) of this Article, the Arrangement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income which was made in 1947 between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Mauritius shall terminate and cease to have effect in respect of taxes to which this Convention in accordance with paragraph (1) of this Article applies.
- Where any provision of the Arrangement referred to in paragraph (2) of this Article would have afforded any greater relief from tax than is afforded by this Convention any such provision as aforesaid shall continue to have effect for any year of assessment or financial year beginning before the entry into force of this Convention.