Mauritius: Income tax treaty with Angola published in official gazette
Treaty will enter into force when Angola completes the procedures under its local law
Published in official gazette
The income tax treaty between Mauritius and Angola was published in the gazette of the Mauritius government.
The treaty will enter into force when it is published in the local government gazette of Angola and the government of Angola notifies the government of Mauritius of the completion of the procedures under its local law for the entry into force of the treaty.
Domestic withholding tax rates would apply when they are more favorable than the income tax treaty provisions.
KPMG observation
Angola has not yet signed the Organisation for Economic Co-operation and Development (OECD) Multilateral Instrument (MLI) and Angola’s signature to the MLI will have to be monitored for correct interpretation of the income tax treaty with Mauritius.
Read a September 2022 report [PDF 263 KB] prepared by the KPMG member firm in Mauritius
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