https://www.taxtmi.com/notifications?id=22197 Convention allocates taxing rights between India and Mauritius for residents and specified taxes, defines residence and permanent establishment to determine source versus residence taxation, and prescribes tax treatment for immovable property, business profits, shipping and air transport, associated enterprises, dividends, interest, royalties and capital gains. It mandates elimination of double taxation by allowing residence state credits for source taxes (including special rules for dividends and incentive reductions), imposes non discrimination, and provides a mutual agreement procedure and exchange of information to resolve interpretive disputes and prevent fiscal evasion. en-us Mon, 26 Dec 1983 00:00:00 +0530 Tue, 10 Dec 2024 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=22197 Convention allocates taxing rights between India and Mauritius for residents and specified taxes, defines residence and permanent establishment to determine source versus residence taxation, and prescribes tax treatment for immovable property, business profits, shipping and air transport, associated enterprises, dividends, interest, royalties and capital gains. It mandates elimination of double taxation by allowing residence state credits for source taxes (including special rules for dividends and incentive reductions), imposes non discrimination, and provides a mutual agreement procedure and exchange of information to resolve interpretive disputes and prevent fiscal evasion. Notifications Income Tax Mon, 26 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/notifications?id=22197