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Amended India-Mauritius tax treaty will not be applied retrospectively: Report

The new provisions in the treaty include a principle purpose test, which will be used to judge whether tax benefits under the treaty will apply to investments or not, according to the text of the treaty released by India s foreign ministry. ....

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India-Mauritius tax treaty: I-T dept says tax concerns are premature at the moment

India has signed a protocol amending the Double Taxation Avoidance Agreement (DTAA) with Mauritius to plug treaty abuse for tax evasion or avoidance. ....

United States , Lokesh Shah , Punit Shah , Rohinton Sidhwa , Income Tax Department , Income Tax , Double Taxation Avoidance Agreement , Income Tax Act , Principal Purpose Test , India Mauritius , Income Tax India , Foreign Portfolio Investment , Dalal Street , Tax Residency Certificate , Mauritius Revenue ,

CBDT ready to address queries on Mauritius DTAA update

The clarification follows concerns by tax experts over the agreement opening past investments to scrutiny from tax authorities at the time of exit following the protocol, which was inked on March 7. A key concern expressed by experts is about reopening of past cases in view of the amended provision. ....

New Delhi , Punit Shah , Double Taxation Avoidance Agreement , India Mauritius , Income Tax Act , Central Board , Direct Taxes , Principal Purpose Test , Principal Purpose , India Tax Treaty , India Mauritius Dtaa ,

India-Mauritius treaty amendment unlikely to have retrospective taxation: Sources

India and Mauritius are unlikely to implement retrospective taxation, sources told CNBC-TV18. The newly signed protocol amending the double taxation avoidance agreement includes a principal purpose test to determine eligibility for treaty benefits. ....

Port Louis , Saint George , Abhisheka Rastogi , Double Taxation Avoidance Agreement , Principal Purpose Test , India Mauritius , Ndia Mauritius Treaty , Ndia Mauritius Treaty Amendment ,

Amended India-Mauritius tax treaty protocol yet to be ratified, notified: IT dept

Amended India-Mauritius tax treaty protocol yet to be ratified, notified: IT dept
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Lokesh Shah , India Mauritius , Income Tax Act , Law Partner Lokesh Shah ,