Highlight of Tax Treaties

Country	Minimum Duration to constitute permanent establishement		Maximum Tax Rates applicable in the State of Source
	Building Site etc	Furnishing of services	Dividends	Interest*	Royalties
Barbados	> 6 months		5%	5%	5%
Belgium	> 6 months		5% & 10%	10%	Exempt
Botswana	> 6 months	6 months	5% & 10%	12%	12.5%
China	> 12 months	12 months	5%	10%	10%
Croatia	> 12 months		Exempt	Exempt	Exempt
Cyprus	> 12 months	9 months	Exempt	Exempt	Exempt
France	> 6 months		5% & 15%	same rate as under domestic law	15%
Germany	> 6 months		5% & 15%	same rate as under domestic law	15%
India	> 9 months		5% & 15%	same rate as under domestic law	15%
Italy	> 6 months		5% & 15%	same rate as under domestic law	15%
Kuwait	> 9 months		Exempt	Exempt	10%
Lesotho	> 6 months	6 months	10%	10%	10%
Luxembourg	> 6 months		5% & 10%	Exempt	Exempt
Madagascar	> 6 months		5% & 10%	10%	5%
Malaysia	> 6 months		5% & 15%	15%	15%
Mozambique	> 6 months	6 months	8%, 10% & 15%	8%	5%
Namibia	> 6 months	6 months	5% & 10%	10%	5%
Nepal	> 6 months	6 months	5%, 10% & 15%	10% & 15%	15%
Oman	> 6 months		Exempt	Exempt	Exempt
Pakistan	> 6 months		10%	10%	12.5%
Rwanda	> 12 months	12 months	Exempt	Exempt	Exempt
Senegal	> 9 months	9 months	Exempt	Exempt	Exempt
Seychelles	> 12 months	6 months	Exempt	Exempt	Exempt
Singapore	> 9 months		Exempt	Exempt	Exempt
South Africa	> 9 months		5% & 15%	Exempt	Exempt
Sri Lanka	> 6 months	6 months	10% & 15%	10%	10%
State of Qatar	> 6 months	6 months	Exempt	Exempt	5%
Swaziland	> 6 months	6 months	7.5%	5%	7.5%
Sweden	> 6 months		5% & 15%	15%	15%
Thailand	> 6 months	6 months	10%	10% & 15%	5% & 15%
Tunisia	> 12 months		Exempt	2.5%	2.5%
Uganda	> 6 months	4 months	10%	10%	10%
United Arab Emirates	> 12 months	12 months	Exempt	Exempt	Exempt
United Kingdom	> 6 months		10% & 15%	Same rate as under domestic law	15%
Zimbabwe	> 6 months		10% & 20 %	10%	15%

(a) Lower rates applies to companies holding at least 10% capital.
(b) Lower rates applies to companies holding at least 25% capital.
(c) Lower rates applies to companies holding at least 20% capital.
(d) Lower rates applies to companies holding at least 15% capital.
(e) Lower rates applies if paid to any Bank carrying on a bona fide banking business.
(f) Higher rates applies to companies holding investment other than portfolio investment.

* Where interest is taxable at rate provided in the domestic law of the State of source or at reduced treaty rate, provision is usually made in the treaty to exempt interest receivable by a Contracting State itself, its local authorities, its Central Bank/all banks carrying on bona fide banking business and any other financial institutions as may be agreed upon by both Contracting States.

Source: http://www.gov.mu/portal/sites/mra/dta.htm