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Case Code: CLIBE040
Case Length: 4 pages 
Period: --  
Pub Date: 2005
Teaching Note: Not Available
Subject :Business Environment
Organization :--
Industry :-
Countries : --

Exploitation of Indo-Mauritius DTAA *



The caselet explores the loopholes in the double taxation treaties that India has with various countries. It looks into why changes in the Indo-Mauritius Double Taxation Avoidance Convention are necessary if mass evasion of taxes by FIIs is to be prevented and specifically draws attention to the revenue losses that India has incurred due to the treaty with Mauritius.
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  • Tax exemption under the Indo-Mauritius Double Taxation Avoidance Convention (DTAC).
  • Is there tax evasion due to loopholes in Indo-Mauritius Double Taxation Avoidance Treaty?
  • Changes in the treaty that the Indian government is considering.
  • Are investors evading taxes as they route their investments into the Indian stock market through Mauritius?
  • Is Mauritius the preferred destination for huge amounts of black money generated in India?
"We would like to revisit the DTAA with Mauritius on some aspects, but there are diplomatic and political implications involved."

P Chidambaram, Finance Minister of India, 10th December 2004

A recent ruling by the Authority for Advanced Ruling (AAR) with regard to a case filed by Fidelity, an American based foreign institutional investor (FII) that sought the opinion...
1. What is double taxation? How does Mauritius benefit from the India-Mauritius DTAT?

2.Why is Indian government keen on revising the existing double taxation treaty with Mauritius?


Authority for Advanced Ruling (AAR), Double Taxation Avoidance Treaty (DTAT), Indian stock markets, Foreign Institutional Investor (FII), Association of South-East Asian Nations (ASEAN), Securities and Exchange Board of India (SEBI)

* This caselet is intended for use only in class discussions.
** More comprehensive case studies are priced at Rs.200 to Rs.700 (US $5 to US $16) per copy.