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    <title>double taxation-India and Mauritius</title>
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    <description>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.</description>
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