ARTICLE · 08 JULY 2016

The India-Mauritius Double Taxation Agreement New Protocol Signed

Vistra

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If it ain't broke, don't fix it! I guess this age-old wisdom escaped the Mauritian authorities, for they have finally given in to the long-standing pressure of the Indian government to review the double taxation agreement (DTA).

IndiaTax

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If it ain't broke, don't fix it! I guess this age-old wisdom escaped the Mauritian authorities, for they have finally given in to the long-standing pressure of the Indian government to review the double taxation agreement (DTA).

Many have seen the India-Mauritius DTA as a cornerstone of the Mauritius global business sector and have painted a gloomy picture should the DTA be amended or worst, scrapped. The question therefore is how big a blow is this revision to the global business sector in Mauritius?

What are the main changes?

The new Protocol provides for source-based taxation instead of residence-based taxation. This gives the Indian authorities the right to tax capital gains deriving from India.

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