This content is from: India

AAR’s ruling on India-Mauritius treaty may not stop future GAAR challenges

India’s Authority for Advance Rulings (AAR) has said a Mauritius tax residency certificate is sufficient to benefit from the India-Mauritius double taxation avoidance convention, but taxpayers may only be safe until the general anti-avoidance rule (GAAR) is introduced in April 2013.

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