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What India-Mauritius treaty amendments mean for foreign investors

These amendments are part of wider efforts to ensure that investors are unable to take advantage of loopholes.

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India, Mauritius revise tax treaty, aim to plug evasion

The PPT will deny treaty benefits, such as the reduction of withholding tax on interest royalties and dividends, where it is established that obtaining that treaty benefit is one of the principal purposes for the party engaged in the transaction.

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