Mauritius

The landmark Indian Supreme Court judgment redefines GAAR, JAAR and treaty safeguards, rejects protections for indirect transfers and tightens conditions for Mauritius‑based investors claiming DTAA relief

As we move into an era of ‘substance over form’, determining the fundamental nature of a particular instrument is key when evaluating the tax implications of selling hybrid securities

Global stakeholders will be closely watching the Supreme Court’s ruling in a case that will have substantial implications for foreign investment, says Sanjay Sanghvi of Khaitan & Co

As a new agreement between India and Mauritius may unsettle foreign investment, Sanjay Sanghvi and Avin Jain of Khaitan & Co examine the possible impact and offer potential solutions