The Double Taxation Relief (Taxes on Income) (Mauritius) Order 2003

• Citation: S.I. 2003/2620
• Sections: 3

Section 1

This Order may be cited as the Double Taxation Relief (Taxes on Income) (Mauritius) Order 2003.

Section 2

It is hereby declared—

(a) that the arrangements specified in the Protocol set out in the Schedule to this Order which vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981 , as amended by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1987 , have been made with the Government of the Republic of Mauritius with a view to affording relief from double taxation in relation to income tax, corporation tax or capital gains tax and taxes of a similar character imposed by the laws of Mauritius;

(b) that it is expedient that those arrangements should have effect.

Section 5

The provisions of this Article shall not affect the right of a Contracting State to levy according to its law a tax chargeable in respect of gains from the alienation of any property on a person who is a resident of that State at any time during the fiscal year in which the property is alienated, or has been so resident at any time during the six fiscal years immediately preceding that year.