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Mauritius Adds Congo to DTAA Providing Tax Planning Opportunities
Taxand Mauritius reviews the latest tax highlights and budget proposals impacting Mauritius, including the recent addition of Congo to the Mauritius Double Taxation Avoidance Agreement (DTAA) network. The DTAA was signed on 20 December 2010 and will in force once ratified with both States.
The DTAA offers considerable tax planning opportunities for structuring investments and royalities in Congo. Benefits include reduced WHT rates on dividends, interest and royalties as well as revised capital gains tax.
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