The Renegotiation of the India-Mauritius Treaty: Implications for Tax Planning and Investment

The recent proposal to introduce the Principal Purpose Test (PPT) in the India-Mauritius Double Taxation Avoidance Agreement (DTAA) has garnered significant attention among investors. Given India’s history of numerous inbound investments routed through Mauritius, this proposed amendment aims to tighten regulations and prevent misuse of tax benefits provided under India-Mauritius DTAA. What are the proposed changes in the DTAA? How will the proposed changes impact to investment made by Multinational organisation/ Investors through Mauritius?

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