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Vol 6 (AAC) No 4

Published 1st February 2013


Arvin Boolell

Foreign Minister, Mauritius

In January, Arvin Boolell urged India to revise rather than abandon the India–Mauritius Double Taxation Avoidance Agreement. Mauritius has no capital gains tax and the treaty allows funds to be transferred on to India at a low cost (To save a treaty). Boolell warned that India’s proposed General Anti-Avoidance Rules (GAAR) could cause ‘violent disruption’ in the foreign direct investment flows from Mauritius which, he said, account for 40% of total foreign investment.

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