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of <h1>India-Mauritius Tax Protocol: New Caps on Interest and Service Fees, Capital Gains Tax Changes, Anti-Avoidance Measures Enhanced</h1> The Protocol amends the 1982 agreement between India and Mauritius to avoid double taxation and prevent fiscal evasion. Key amendments include defining a permanent establishment to include service provision over 90 days, capping interest tax at 7.5% for beneficial owners in the other state, and introducing a 10% tax cap on technical service fees. Capital gains from shares acquired post-April 2017 may be taxed in the state of the company, with a transitional tax rate until March 2019. The Protocol also enhances information exchange and tax collection assistance, and introduces provisions to limit treaty benefits for shell companies.
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