India plugs capital gains exemption loophole under tax treaty with Mauritius
On 10 May 2016, India and Mauritius signed a protocol to amend the existing tax treaty which has been in force since 198203/08/2016
India's Delhi High Court clarifies tax consequences of indirect share transfers
In a decision issued on 14 August 2014 (Director of Income Tax (International Tax) v. Copal Research Limited, Mauritius), the Delhi High Court examined the meaning of the term 'substantially' in the amended version of the provisions of the Income Tax Act (ITA) dealing with indirect transfers and...
01/09/2014
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