Podcasts 6th May 2024

ELP Podcast Series: Navigating the Impact of India-Mauritius DTAA Protocol

Tune in to the latest episode of the ELP Podcast Series: Navigating the Impact of India-Mauritius DTAA Protocol where Rahul Charkha, Partner & Arpita Choudhary, Principal Associate discuss the recent Protocol signed between India and Mauritius. This protocol, driven by BEPS Action Plan 6, introduces the Principal Purpose Test, reshaping investment dynamics for Global investors investing into India through Mauritius.

Key Takeaways include:

– Enhanced Scrutiny: Global investors funneling funds through Mauritius may face increased scrutiny. While genuine investments persist, those solely leveraging DTAA benefits could see challenges.

– Potential Litigation: Legal battels on retroactive application and interpretation disputes.

– The Way Forward: Reviewing past investments, strengthening documentation and meeting substance requirements are essential steps.

Authors

Latest Thought Leadership

Podcasts 24th Jun 2024

ELP Podcast Series: Ghar Wapsi: Toiling the way to Reverse Flip the Externalised Structures

Read More
Alerts & Updates 24th Jun 2024

Trade Update – June 24, 2024

Read More
Alerts & Updates 24th Jun 2024

Key proposals by the 53rd GST Council

Read More
News & Media 21st Jun 2024

With Legacy Issues Unlikely To Be Resolved, GST Council Expected to Focus on Industry Concerns

Read More