About this document

Indo-Mauritian Tax Treaty Amendments by loksharma2612 is a document available to read on EtoBox.

India and Mauritius have amended their double taxation avoidance agreement to strengthen measures against tax evasion, aligning with OECD’s BEPS guidelines. The amendments include a Principal Purpose Test that allows tax benefits to be denied if the main goal is tax evasion, raising concerns among foreign investors about increased scrutiny. Stakeholders seek clarification on certain provisions before the amendments are enforced, particularly regarding retrospective taxation and the applicability to prior tr

Author

loksharma2612

Language

EN