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Vol 5 (AAC) No 12

Published 1st October 2012


Mauritius

Tax treats stay in downturn

Opaque flows of foreign direct investment (FDI) from Mauritius to India look set to continue – despite the eight rounds of negotiations over the Double Taxation Avoidance Agreement (DTAA) that have been held since 2006. A final report was submitted on 1 October to Parliament by the Standing Committee on Finance led by Parthasarathi Shome, former Chief Economist for Britain’s Revenues and Customs from 2008 to 2011. It recommends that implementation of the General Anti-Avoidance Rules (GAAR) be delayed by three years.

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