Alerts & Updates 29th Jul 2026

The India-Mauritius DTAA Protocol and the Principal Purpose Test: Treaty Entitlement, Substance and the Post-2017 Investment Landscape

Authors

Vinod JosephPartner | Mumbai
Saiyam jain
Saiyam JainSenior Associate | Mumbai

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On March 7, 2024, India and Mauritius signed a protocol that amends the India-Mauritius DTAA. On 17 July 2026, the Mauritius Cabinet ratified this protocol. This protocol will take effect once India also ratifies it. In this article, we have analysed this protocol and the impact it will have on the India-Mauritius DTAA once it comes into effect.

Read the detailed update here

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