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India-Mauritius tax treaty amendment: Potential impact on foreign investments

The latest 2024 amendment which incorporates the Principal Purpose Test in the DTAA can potentially undo the ‘grand-fathering’ by throwing open even investments made before 2017 to fresh scrutiny. The amendment states that the new protocol “shall have effect without regard to the date on which taxes were levied or the taxable years to which the taxes relate.” ....

Elon Musk , Dinesh Kanabar , Himanshu Parekh , Principal Purpose Test , Principal Purpose Test , Double Taxation Avoidance Agreement , Principal Purpose Test , Tax Treaty , Treaty Abuse , Capital Gains Tax , Foreign Investments , Tax Jurisdiction , Ividend Income , Withholding Tax , Ndo Mauritius Tax Protocol , Dalal Street ,

India-Mauritius sharpen focus on tax avoidance with amended treaty

Experts say more clarity needed with regard to applicability of DTAA provisions ....

Pravind Jugnauth , Rakesh Nangia , Azadi Bachao Andolan , Indian Supreme Court , International Tax , Principal Purpose Test , Nangia Andersen , Central Board , Mauritius Cabinet , President Draupadi Murmu , Prime Minister Pravind Jugnauth , India Mauritius Double Tax Avoidance Agreement , Base Erosion , Profit Shifting , Practice Leader , Transfer Pricing , Principle Purpose Test , India Mauritius Dtaa , Double Taxation Avoidance Agreement , Tax Avoidance , Principle Purpose Test , Eps Action 6 , Treaty Abuse , Rakesh Nangia , Nangia Andersen India , Bilateral Investment ,

BEPS Principles and MLI Framework in India's PE Status under DTAA

Explore the impact of BEPS principles and MLI framework on India's Double Taxation Avoidance Agreements (DTAA). Detailed analysis of the India-Singapore DTAA, changes in PE clauses, and post-BEPS amendments. ....

Andhra Pradesh , New Delhi , United States , United Kingdom , United Arab Emirates , Tamil Nadu , Nigam Nuggehalli , Arthur Cockfield , Azadi Bachao Andolan , Ashish Goel Shilpa , Sciex Pte , Arvid Skaar , Carlo Garbarino , Model Tax Convention Art , Aggarwal And Company Anr , Honble Supreme Court , Delhi Versusms It Solution Inc , Formula One World Championship Ltd , International Tax Law , Samsung Heavy Industries Co , V Visakhapatnam Port , Office At Cochin , International Taxation , D Aggarwal Company Anr , Rolls Royce , Sales Commission Agreement ,

China deposits an instrument for the approval of the Multilateral BEPS Convention

Data and research on tax treaties including OECD Model Tax Convention, Mutual Agreement Procedure Statistics, prevention of treaty abuse., China has deposited its instrument of approval for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS Convention). China s instrument of approval also covers Hong Kong (China) s bilateral tax treaties. The Convention will enter into force on 1 September 2022 for China. ....

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VP Osinbajo: Corruption remains biggest problem in tax system

VP Osinbajo: Corruption remains biggest problem in tax system
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Abuja Federal Capital Territory , Adesina Adedayo , Muhammadu Buhari , Yemi Osinbajo , Ruth Arokoyo , Revenue Service , Institute Of Taxation Nigeria , Tax Conference Committee , Economic Development , Vice President , Executive Chairman , Federal Inland Revenue Service , Annual Tax Conference , Global Disruption , Implications For Socio Economic Development , Chartered Institute , President Muhammadu Buhari , Tax Automation , Action Plans , Harmful Tax Competition , Treaty Abuse , Country Reporting , Alternative Dispute Resolution , Global Corporate Minimum Tax Agreement , Annual Tax Conference Committee , Mrs Ruth Arokoyo ,