double taxation-India and Mauritius

[Guest]

Is there any Tax advantage of registering a company as a subsidiary of a Mauritian Company in India? Please clarify. What are the conditions?

[Surender Gupta]

A comprehensive study of DTAA between India and Mauritius is required in view of latest developments, decisions and amendments.

AI Summary

Double taxation avoidance: review India-Mauritius DTAA is necessary to assess tax advantages for Mauritius owned Indian subsidiaries. Whether registering an Indian company as a subsidiary of a Mauritian parent yields tax advantage turns on the India-Mauritius Double Taxation Avoidance Agreement; a comprehensive study of the DTAA is required in view of recent developments, decisions and amendments, including review of residence, source taxation, beneficial ownership and anti avoidance provisions that affect treaty benefit entitlement.