Mauritius' Cabinet has approved regulations to implement the 2024 Protocol amending the India–Mauritius Double Taxation Avoidance Agreement (DTAA), updating the treaty with an anti-abuse principal purpose test and revised preamble while preserving treaty benefits for Mauritius following assurances from India.
Mauritius’ Cabinet approved regulations to bring into force the 2024 Protocol amending the India, Mauritius Double Taxation Avoidance Agreement (DTAA).
The amending protocol updates the treaty preamble to emphasise the elimination of double taxation without creating opportunities for tax evasion and introduces a principal purpose test to prevent treaty abuse.
The protocol will enter into force after the exchange of ratification instruments.
