Signée le 30 juillet 2001, entrée en vigueur le 14 avril 2003Signed : July 30, 2001 - Effective : April 14, 2003

Extract

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Signée le 30 juillet 2001, entrée en vigueur le 14 avril 2003Signed : July 30, 2001 - Effective : April 14, 2003

Art.1.- Personal Scope

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Art.2.- Taxes Covered

1) This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or its political subdivisions.

2) There shall be regarded as taxes on income all taxes imposed on total income or on elements of income.

3) The existing taxes to which this Agreement shall apply are in particular:

a) in Mauritius, the income tax; hereinafter referred to as « Mauritius tax ») ;

b) in Rwanda, the income tax; hereinafter referred to as « Rwandan tax »

4) This Agreement shall also apply to any other taxes of a substantially similar character which are imposed by either Contracting State after the date of signature of this Agreement in addition to, or in place of, the existing taxes.

5) The competent authorities of the Contracting States shall notify each other of changes which have been made in their respective taxation laws, and if it seems desirable to amend any Article of this Agreement, without affecting the general principles thereof, the necessary amendments may be made by mutual consent by means of an Exchange of Notes.

Art.3.- General Definitions

1) In this Agreement, unless the context otherwise requires:

a) the term « Mauritius » means the Republic of Mauritius and includes:

i) all the territories and islands which, in accordance with the laws of Mauritius, constitute the State of Mauritius;

ii) the territorial sea of Mauritius; and

iii) any area outside the territorial sea of Mauritius which in accordance with international law has been or may hereafter be designated, under the laws of Mauritius, as an area, including the Continental Shelf, within which the rights of Mauritius with respect to the sea, the sea-bed and sub-soil and their natural resources may be exercised;

b) the term « Rwanda » means all territories, islands and lakes which in accordance with the laws of Rwanda constitute the State of Rwanda; ...

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