Tax treaty benefits are only available to resident entities or persons. Accordingly, a resident entity must be liable to tax in Mauritius under its laws by reason of its domicile, residence or criterion of a similar nature. Mauritius provides a wide range of resident entities and hybrid structures including the Global Business Company, the Trust and the Societ\u00e9. A foreign company including the Global Business Company may benefit from the tax treaty network. It is also possible for Mauritian branch of a foreign company to access the tax treaties by satisfying the conditions of residence. These entities, if wishing to avail themselves of the benefits of a tax treaty, must obtain a Tax Residence Certificate issued by the Commissioner of Income Tax in Mauritius.<\/p>\n","protected":false},"excerpt":{"rendered":"
Tax treaty benefits are only available to resident entities or persons. Accordingly, a resident entity must be liable to tax in Mauritius under its laws by reason of its domicile, residence or criterion of a similar nature. Mauritius provides a wide range of resident entities and hybrid structures including the Global Business Company, the Trust and the Societ\u00e9. A foreign company including the Global Business Company may benefit from the tax treaty network. It is also possible for Mauritian branch of a foreign company to access the tax treaties by satisfying the conditions of residence. These entities, if wishing to…<\/p>\n","protected":false},"author":1,"featured_media":4536,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[130],"tags":[],"class_list":["post-2855","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-taxation"],"acf":[],"yoast_head":"\n