Accounting And Audit 15 October 2026
India-Mauritius Treaty Revised to Stop Abuse
India and Mauritius have amended their Double Taxation Avoidance Agreement, adding Article 27B with anti‑abuse provisions to deter treaty shopping and tax avoidance. The change aligns the treaty with international BEPS standards and takes effect upon official notification.
India-Mauritius Treaty revised under new Article 27B introduces anti‑abuse rules to stop treaty shopping and tax avoidance.
- Adds anti‑abuse clause to prevent treaty misuse
- Aligns with global BEPS standards
- Effective immediately after government notification
Read full details here.
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