The Mauritian Revenue Authority May 22 signed a memorandum of understanding (MOU) with the South African Revenue Service concerning the application of the provision of Article 4(3) of the double taxation agreement (DTA) between Mauritius and South Africa signed May 17, 2013, which addresses the issue of dual residency status of corporate taxpayers. [Mauritius, Mauritius Revenue Authority, 05/22/15]
Reference: View Memorandum of Understanding.
