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

Latest Thought Leadership

Alerts & Updates 17th Aug 2026

NAVIGATING FSSAI INSPECTIONS, SEARCH, SEIZURE AND SCRUTINY: A COMPLIANCE PLAYBOOK FOR FOOD BUSINESSES

Read More
Data Privacy
Alerts & Updates 13th Aug 2026

The Indirect Collection Dilemma: How to Fulfil Consent Requirement?

Read More
Newsletter/Booklets 11th Aug 2026

Capital Markets Newsletter: July 2026

Read More
Investment Funds
Alerts & Updates 10th Aug 2026

IFSC Newsletter – July 2026

Read More

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

Privacy Policy

As per the rules of the Bar Council of India, lawyers and law firms are not permitted to solicit work or advertise. By clicking on the "I Agree" button, you acknowledge and confirm that you are seeking information relating to Economic Laws Practice (ELP) of your own accord and there has been no advertisement, personal communication, solicitation, invitation or any other inducement of any sort whatsoever by or on behalf of ELP or any of its members to solicit any work through this website.