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ARTICLE 21
STUDENTS AND BUSINESS APPRENTICES

 

           A student or business apprentice who is present in a Contracting State solely for the purpose of his education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the first·mentioned State on payments received from outside that first·mentioned State for the purposes of his maintenance, education or training.

 

 

ARTICLE 22
OTHER INCOME

1.        Subject to the provisions of paragraph 2 of this Article, items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State.

 

2.        The provisions of paragraph 1 shall not apply to income if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and a right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such a case, the provisions of Article 7 or Article 14, as the case may be, shall apply.

 

 

ARTICLE 23
ELIMINATION OF DOUBLE TAXATION

1.        In Mauritius, double taxation shall be eliminated as follows:

           (a)         Where a resident of Mauritius derives income from Thailand

                         the amount of tax on that income payable in Thailand in

                         accordance with the provisions of this Agreement may be

                         credited against the Mauritius tax imposed on that resident.

           (b)         Where a company which is a resident of Thailand pays a

                         dividend to a resident of Mauritius who controls, directly or

                         indirectly, at least 10 per cent of the capital of the company

                         paying the dividend, the credit shall take into account (in

                        addition to any  Thai tax for which credit may be allowed

                        under the provisions of subparagraph (a) of this paragraph)

                        the Thai tax payable by the first·mentioned company

                        in respect of the profits out of which such dividend is paid.

           Provided that any credit allowed under subparagraphs (a) and (b) shall not exceed the Mauritius tax (as computed before allowing any such credit), which is appropriate to the profits or income derived from sources within Thailand.

 

2.        In Thailand, double taxation shall be eliminated as follows:

           (a)         Where a resident of Thailand derives income from Mauritius

                         the amount of tax on that income payable in Mauritius in

                         accordance with the provisions of this Agreement may be

                         credited against the Thai tax imposed on that resident.

           (b)        Where a company which is a resident of Mauritius pays a

                        dividend to a resident of Thailand who controls, directly or

                        indirectly, at least 10 per cent of the capital of the company

                        paying the dividend, the credit shall take into account (in

                        addition to any Mauritius tax for which credit may be allowed

                        under the provisions of subparagraph (a) of this paragraph)

                        the Mauritius tax payable by the first·mentioned

                        company in respect of the profits out of which such dividend

                        is paid.

           Provided that any credit allowed under subparagraphs (a) and (b) shall not exceed the Thai tax (as computed before allowing any such credit), which is appropriate to the profits or income derived from sources within Mauritius.

 

3.        For the purposes of allowance as a credit the tax payable in Mauritius or Thailand, as the context requires, shall be deemed to include the tax which is otherwise payable in either of the two Contracting States but has been reduced or waived by either State, in accordance with its domestic laws, in order to promote its economic development.

 

 

ARTICLE 24
NON - DISCRIMINATION

1.        The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected.  This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.

 

2.        The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.

 

3.        Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first·mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of that first·mentioned State are or may be subjected.

 

4.        Nothing in this Article shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

 

5.        In this Article the term "taxation" means taxes which are the subject of this Agreement.

 

 

ARTICLE 25
MUTUAL AGREEMENT PROCEDURE

1.        Where a person who is a resident or national of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national.  The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of this Agreement.

 

2.        The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Agreement.

 

3.        The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Agreement.  They may also consult together for the elimination of double taxation in cases not provided for in this Agreement.

 

4.        The competent authorities of the Contracting States may communicate with each other directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs.

 

 

 

Last updated: 08.12.2011