Taxes covered under the treaty include specified income taxes, similar future taxes, and reciprocal notification of major tax-law changes. Taxes covered include Indian income-tax with any surcharge and surtax, and Mauritius income-tax. The agreement also applies to identical or substantially ... Summary
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Taxes covered under the treaty include specified income taxes, similar future taxes, and reciprocal notification of major tax-law changes.
Taxes covered include Indian income-tax with any surcharge and surtax, and Mauritius income-tax. The agreement also applies to identical or substantially similar taxes introduced by either Contracting State in addition to or in place of those taxes. Competent authorities must notify each other of significant changes in their taxation laws.
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