South Africa/Mauritius tax treaty developments

The new South African/Mauritius double tax treaty, which was signed on 17 May 2013, has been ratified in Mauritius.  It has previously been ratified in South Africa and has yet to be published in the Government Gazette.  Most recently, a Memorandum of Understanding has been concluded on 22 May 2015 that describes the application of article 4(3) when endeavouring to settle the question of dual residence of persons other than individuals.

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