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India has signed a protocol amending the Double Taxation Avoidance Agreement (DTAA) with Mauritius to plug treaty abuse for tax evasion or avoidance.
A Double Taxation Avoidance Agreement (DTAA) is a pact signed by two nations that encourages capital investment, trade in goods and services, and other economic activities between the two nations by preventing International Double Taxation.
What is Double Taxation?
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The recent amendment India Mauritius Tax Treatyreflects India’s intent to align with global efforts against treaty abuse, particularly under the BEPS framework.
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