TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 22 of DTAA: Income Taxable in Resident's State Unless Linked to Permanent Establishment, Amendment Effective April 2017.</h1> Article 22 of the Double Taxation Avoidance Agreement (DTAA) between Mauritius and another Contracting State addresses the taxation of income not explicitly covered in other articles of the Convention. Generally, such income is taxable only in the resident's state. However, if the income is connected to a business or services conducted through a permanent establishment or fixed base in the other state, the taxation rules of Article 7 or 14 apply. An amendment allows income arising in the other state to also be taxed there, effective from April 1, 2017.
TaxTMI 
