AN ANALYSIS OF THE ISSUES PERTAINING TO THE AMENDMENT OF INDIA-MAURITIUS TAX TREATY
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https://doi.org/10.55662/Abstract
The last three decades have witnessed a rather polished tax treaty between India and Mauritius. Investors were exempted from being taxed, provided they did so in share of Indian companies through Mauritius. Therefore it played a pivotal function in bringing foreign investment to India.
It allayed the concerns of many investors who feared double taxation and lack of credit availability as a result of a difference in source rules of taxation in India and jurisdictions such as the US. The treaty went through its ups and downs, being challenged in courts in India, but was upheld by the Supreme Court of India in a landmark decision.
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