THE NEW DOUBLE TAX AGREEMENT BETWEEN SOUTH AFRICA AND MAURITIUS – EFFECT ON BUSINESS

Sunday, May 19, 2013
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The news of the revised double tax agreement between South Africa and Mauritius (“the new DTA”) on Monday, 27 May, rang alarm bells both for Mauritian companies investing into South Africa as well as for South African companies expanding offshore via Mauritius. What are these changes and how will they impact on the use of Mauritian companies for investment by non-residents into South Africa, or for foreign investment by South Africans?

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