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Mauritius-Bangladesh income tax treaty protocol signed

The protocol will enter into force once the ratification procedures are completed in Mauritius.

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September 27, 2024

Mauritius and Bangladesh signed a protocol to the Mauritius-Bangladesh income tax treaty.

The protocol includes provisions relating to:

  • Taxation of interest, royalties, and technical services fees
  • Permanent establishment (PE) article
  • Capital gains article
  • Other income article
  • Inclusion of an article on limitation of benefits
  • Mutual agreement procedures (MAP) article
  • Exchange of information article
  • Inclusion of an article to facilitate collection of taxes

The ratification procedures have been completed in Bangladesh, and the protocol will enter into force once the procedures are completed in Mauritius. The provisions of the protocol become effective on July 1 following entry into force of the protocol.

Read a September 2024 report prepared by the KPMG member firm in Mauritius

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