Mauritius Tax Agency Posts Synthesized Text of DTA, Protocol With Thailand

The Mauritian Revenue Authority April 13 posted online a synthesized text of the 1997 DTA and protocol with Thailand and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force July 1, 2022. The MLI applies from: 1) July 1, 2022, for withholding taxes in Mauritius; 2) Jan. 1, 2023, for withholding taxes in Thailand; and 3) the first day of the next taxable period beginning on or after Jan. 1, 2023, for all other taxes. The synthesized text is to facilitate the application of the MLI but isn’t …