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Treaty between Mauritius and South Africa enters into force On 28 May 2015, the Mauritius – South Africa Income Tax Treaty (2013) entered into force. The treaty generally applies from 1 January 2016. From this date, the new treaty generally replaces the Mauritius – South Africa Income Tax Treaty (1996). For details of the new treaty, see IBFD PUBLICATION (if you have a subscription) South Africa-1, News 29 May 2013. |
Summary of the Davis Tax Committee’s BEPS Sub-committee General Report released December 2014 by Peter Dachs of ENS Introduction This note provides a summary of
April/May 2015[1] Impact of FATCA on Cook Islands Entities[2] TABLE OF CONTENTS Background The key differences between FATCA and IGA Models 1 and 2
COMMENT Tax arbitration via new double tax treaties is on the increase. Hence, knowledge of international arbitration is important. Take a look at the following
Country Surveys – these require an IBFD subscription Botswana by Jude Amos(Reviewed up to 14 June 2019)Corporate TaxationGeneral anti-avoidance rules amended.Transfer pricing rules introduced.Thin capitalization rule replaced by rule based on a
Impact of FATCA on Mauritius Entities Stephen V. Scali Conyers Dill & Pearman Stephen V. Scali is Head of Mauritius Office at Conyers Dill &
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