Personal scope under a tax treaty extends to residents of either contracting jurisdiction while addressing treaty-shopping risks. Personal scope under the India-Mauritius tax treaty covers persons resident in India, Mauritius, or both, thereby defining treaty coverage by residence. ... Summary
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Personal scope under a tax treaty extends to residents of either contracting jurisdiction while addressing treaty-shopping risks.
Personal scope under the India-Mauritius tax treaty covers persons resident in India, Mauritius, or both, thereby defining treaty coverage by residence. The arrangements concern income and capital gains taxes and aim to eliminate double taxation while preventing fiscal evasion, avoidance, non-taxation, reduced taxation, and treaty-shopping arrangements benefiting residents of third jurisdictions.
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