PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF MAURITIUS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVA
颁布时间:1994-08-01
At the signing of the Agreement between the Government of the People's
Republic of China and the Government of the Republic of Mauritius for the
Avoidance of Double Taxation and the Prevention of Fiscal Evasion with
respect to Taxes on Income( hereinafter referred to as "The Agreement"),
both sides have agreed upon the following provisions which form an
integral part of the Agreement.
In connection with Article 8, income derived from China by an
enterprise which is a resident of Mauritius form the operation of ships or
aircraft in international traffic shall be exempt from the business tax in
China; income derived from Mauritius by an enterprise which is a resident
of China from the operation of ships or aircraft in international traffic
shall be exempt from any tax similar to the business tax in China which
may be imposed in Mauritius.
DONE at Beijing on the first day of August, 1994 in duplicate in the
Chinese and English languages, both texts being equally authentic.
For the Government of For the Government of
The People's Republic of China the Republic of Mauritius