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Estonia · Law · SE

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Act on the ratification of the agreement between the Republic of Estonia and the Republic of Mauritius on the avoidance of double taxation with income taxes and the prevention of tax evasion and tax evasion and the attached protocol

avaldatud riigiteatajasEstonia· Riigikogu· ET

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10 May 2021

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AVALDATUD_RIIGITEATAJAS

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15 September 2021

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Summary

The purpose of double taxation agreements is to encourage investment between the contracting countries. A treaty as an international legal act provides investors with greater legal certainty regarding the elements of the tax system regulated by the treaty compared to domestic legislation, as amending a bilateral international agreement generally requires more time than amending domestic legislation. To achieve the objective, the agreement limits the income tax which income source country can impose on the income of residents of another country, ensures equal treatment of persons and eliminates possible double taxation.

Machine translation from Estonian. The official text remains authoritative.

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