=
MAURITIUS=
SIGNS DTA WITH =
UGANDA
The government of Mauritius has signed a Double Taxation Avo=
idance
Agreement with the government of Uganda last month with a view=
to
encourage the development of economic and business relations between the two
countries.
The treaty will become ef=
fective
once the ratification procedure has been completed.
The
treaty applies to persons, who are residents of one or both of the contract=
ing
states and covers all taxes imposed on total income as well as taxes on cap=
ital
gains from the alienation of movable or immovable property.
Salient Features of the Treaty:
Treatment
of Residents (Article
4)
The
treaty covers any person (individual or company) who is subject to tax ther=
ein
by reason of his domicile, residence, place of management or any other crit=
eria
of similar nature such as the place of habitual abode and citizenship.
Provisions
are made for determining the status of an individual who is resident in bot=
h Uganda and Mauritius.<=
/p>
Permanent
Establishment (Article 5)
A
building site, construction or installation project will constitute a perma=
nent
establishment only if it has been maintained for more than six month=
s.
If
an enterprise of one state has a permanent establishment in the other state,
then all income whether it is related to that establishment or not, could be
taxed in the source country as if it were income of the permanent
establishment.
Business
Profits (=
span>Article 7)
The treaty provides that non residents will not =
be
liable to tax in the host country on “business profit” unless
earned through a permanent establishment.
· Consolidation of profits/losses in the host coun=
try
The treaty allows the set off of profits and los=
ses of
a permanent establishment in the same group on a current year.<=
/o:p>
· Deductibility of interest, royalties, management
charges, fees or payments for the use of patents
Permanent establishments (branches) are denied s=
uch
deductions. However, the “non-discrimination” provision of
the treaty (Article 25) provides that a permanent establishment of a
contracting state located in the other contracting state shall not be taxed
“less favourably” than resident
enterprises.
Transfer
Pricing Issues (Article 9)
Article
9 of the treaty stipulates the arm’s length principle as the basis for
transactions between associated
enterprises. If one state makes a transfer pricing adjustment to a
taxpayer’s taxable income, the other state is supposed to grant a
corresponding adjustment.
Dividends (Article 10)
Taxed
in the beneficial owner’s country of residence but may be taxe=
d in
the source country at a maximum rate of 10%.
Interests (Article 11)
Taxed
in beneficial owner’s country of residence but may be taxed in the so=
urce
country at a maximum rate of 10% of the gross amount of interest exc=
ept
in the case of a Central Bank and any financial institutions controlled by
government which are exempt from tax.
Royalties (Article 12)
Taxed
in beneficial owner’s country of residence but may be taxed in the so=
urce
country at a maximum rate of 10%. This provision shall not app=
ly
in the case where an intermediary is interposed between the beneficiary and=
the
payer.
Technical
Fees (Article 13)=
Taxed
in the beneficial owner’s country of residence but may be taxe=
d in
the source country at a maximum rate of 10%.
Capital
Gains (Article 14)
Gains
from the alienation of property (movable and immovable) forming part of the
business property of a permanent establishment may be taxed in the country
where the permanent establishment is situated. Gains from the alienat=
ion
of ships or aircraft are taxable only in the state in which the alienator is
resident.
=
14 October 2003<=
o:p>
Financial Services Commission=
p>
------=_NextPart_01CC4619.C835AF70
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