Treaty between Mauritius and South Africa enters into force

Treaty between Mauritius and South Africa enters into force

On 28 May 2015, the Mauritius – South Africa Income Tax Treaty (2013) entered into force. The treaty generally applies from 1 January 2016. From this date, the new treaty generally replaces the Mauritius – South Africa Income Tax Treaty (1996). For details of the new treaty, see IBFD PUBLICATION (if you have a subscription) South Africa-1, News 29 May 2013.