The Central Board of Direct Taxes clarified that the new Principal Purpose Test rule won't affect past investments under tax treaties with ...

“Some concerns have been raised on the India Mauritius DTAA amended recently. In this context, it is clarified that the concerns /queries a...

The department said that the Protocol pertaining to the amendment is yet to be ratified and notified under Section 90 of the Income-tax Act...

India and Mauritius have agreed to a protocol to alter a double taxation avoidance agreement (DTAA) stating that tax relief cannot be for t...

There is another provision like principal purpose test or MLI which further requires that the FPIs or any other investors which are based i...

Tax experts said a new article has been added to the protocol "Article 27B Entitlement to Benefits". The amended protocol was signed on Mar...

This limitation on third-party countries will be a concern, along with the new requirement to demonstrate that tax relief is not one of the...

Following the decade-long negotiations, India and Mauritius signed the amendment to the 1983 Double Taxation Avoidance Convention (DTAC) on...

Singapore accounts for 16% of India’s foreign investments, which are investments from third countries that get routed from Singapore due to...

India is keen to rework the treaty because it wants to extend to Singapore the capital gains tax provisions of a revised tax pact with Maur...

April 1, 2017 is the crucial cut-off date in the revised India-Mauritius tax protocol: there is no capital gains tax on equity bought prior...

The revamped India-Mauritius tax treaty will apply to only investments in shares and not to other instruments, details of the agreement rel...

Uncertainty around the taxation on the foreign investment through tax heavens, especially Mauritius, has been bone of contention for long t...

According to the report, the new protocol between India and Mauritius will provide clarity on the taxation of capital gains on shares acqui...

For the benefit of investors, the protocol provides for grandfathering of investments as the new regime will apply to shares acquired on or...

India and Mauritius have signed a protocol amending the double tax avoidance arrangement. The protocol is the outcome of an extensive negot...

Indian and Mauritian officials will hold talks starting tomorrow on proposed amendments to their bilateral tax treaty.