Mauritius Tax Agency Posts Synthesized Text of DTA, Protocol With Egypt

The Mauritian Revenue Authority Sept. 22 posted online a synthesized text of the 2012 DTA and protocol with Egypt and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Jan. 1, 2021. The MLI applies from: 1) Jan. 1, 2021, for withholding taxes in Egypt; 2) July 1, 2021, for withholding taxes in Mauritius; and 3) July 1, 2021, for all other taxes in Egypt and Mauritius. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Mauritius, Mauritius Revenue Authority, …