India Mauritius tax treaty

As Prime Minister Modi lands in Mauritius, why the island country matters to India

March 11, 2025 11:55 am

PM Modi is visiting Mauritius for its National Day, which, like much else in the country, has an Indian connection. Its location in the Indian Ocean also makes Mauritius strategically important.

Alert after man tries to register Mauritius mission’s Rs 200-cr Delhi plot in his name

June 08, 2024 8:03 am

At 1,354.16 square yards, the plot of land is estimated to be between Rs 200 crore and Rs 300 crore. A similarly-sized property in the Lutyens’ Bungalow Zone is on the market for Rs 290 crore, as per the price listed by Sotheby’s International Realty.

Why text of amended tax treaty with Mauritius triggered stock sell-offs

April 14, 2024 11:36 am

The amended treaty introduces the Principal Purpose Test — essentially implying that the tax benefits under the treaty will not be applicable if it is established that obtaining that duty benefit was the principal purpose of any transaction or arrangement.

In fact: The good and not-so-good in the Mauritius tax treaty

April 05, 2017 6:07 pm

The Mauritius tax treaty came into sharper focus in 2001 when the stock market scam linked to Ketan Parekh blew up, leading to a probe by a Joint Parliamentary Committee.

Mauritius treaty gives India right to tax capital gains on unlisted shares too: Hasmukh Adhia

May 14, 2016 1:21 am

India, Mauritius to tax fee for technical services through new article in pact

May 13, 2016 2:20 am

Even the foreign companies earning FTS (fee on technical services) from India used to avoid paying tax in India taking benefit of the beneficial provision of the treaty.

Mauritius,India agree to ‘limitation of benefit’ clause in revised tax treaty

December 09, 2013 1:34 am

The LOB clause limits treaty benefits to those who meet certain conditions.