UNDERSTANDING THE FUNCTIONING OF DOUBLE TAXATION AVOIDANCE AGREEMENTS WITH REFERENCE TO THE INDO - MAURITIUS DTAA
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Abstract
With the growth of liberalization, one of the major focus of most countries has been to increase foreign investment in their economies. However, taking into consideration that the problem of double taxation could hinder such foreign investments, many countries have entered into taxation treaties, which addresses the issue of double taxation. The current article focuses on this issue of double taxation with special regards to the Indo – Mauritius Double Taxation Avoidance Agreement. The article identifies certain issues that have cropped up in relation of this agreement such as treaty shopping and round tripping. The article further explains the Indian jurisprudence that has evolved in the past with respect to these issues and the efforts taken by the policy makers to solve these issues by bringing about an amendment in the article. Finally, the article goes on the justify these amendments by attempting to explain the possible intention of the government to proceed in that manner.
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