OrbitaxProtocol to treaty between China (People's Rep.) and Mauritius – details
|Treaty Development|China (People's Rep.) - Mauritius
A new protocol to the income tax treaty between China (Peple’s Rep,) and Mauritius of 1 August 1994 was signed on 5 September 2006. Details of the new protocol are summarized below:
| - | Art. 13 (capital gains): gains derived by a Mauritian resident from the disposal of shares, participation or other rights in the capital of a Chinese company may be taxable in China if the recipient of the gain has held, directly o… |