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Results: 1-10 of 24

India-Mauritius tax treaty: AAR re-iterates need for ‘substance’
  • Khaitan & Co
  • Mauritius, India
  • March 16 2018

India-Mauritius Tax Treaty has always attracted interest of international investor community as well as the tax authorities. While the law on the


Tata’s exit from idea through its Mauritius subsidiary outside the purview of section 93 of the Income Tax Act
  • Khaitan & Co
  • India
  • December 7 2017

The Mumbai Bench of the Income Tax Appellate Tribunal (Tribunal) ruled in favour of Tata Industries Limited (Taxpayer) on the invocation of Section 93


The multilateral instrument and its impact on India’s bilateral tax treaties
  • Khaitan & Co
  • India
  • July 3 2017

With an object to address aggressive tax strategies by multinational enterprises (MNE), the Organisation for Economic Cooperation and Development


Rollback provision available in respect of bilateral advance pricing agreement under the India-Korea DTAA
  • Khaitan & Co
  • South Korea, India
  • April 4 2017

As a major boost to multinational companies located in Korea and doing business in India, the Central Board of Direct Taxes (CBDT) has clarified that


Reset & restart: India’s changing tax tides
  • Khaitan & Co
  • India
  • April 4 2017

With the eve of 31 March 2017 marking a cusp of revolutionary change for the Indian tax landscape, the investor community at large braces itself to


A new year, a new innings: after Mauritius & Cyprus, Singapore to lose capital gains tax exemption
  • Khaitan & Co
  • Singapore, India
  • January 2 2017

Since the protocol amending the India-Mauritius Tax Treaty was signed on 10 May 2016, speculation has run rife among legal circles and the investor


Government Fast Tracks International Tax Clarifications
  • Khaitan & Co
  • India
  • July 5 2016

On 1 July 2016, the Central Board of Direct Taxes (CBDT) has issued a press release stating that India and Cyprus have reached an in-principle


India - Mauritius tax Treaty 2.0 - equity investments out, debt investments in
  • Khaitan & Co
  • Mauritius, India
  • May 12 2016

The news of the amended India - Mauritius Double Taxation Avoidance Agreement (Treaty) vide a Protocol (Protocol) has taken centre-stage in the realm


Mauritius no longer a ‘sweet spot’?
  • Khaitan & Co
  • Mauritius, OECD, India
  • May 11 2016

The Ministry of Finance, Government of India, has issued a Press Release on 10 May 2016 that marks a watershed moment in India’s quest with tax


Madras High Court decides Cyprus’ fate - upholds the validity of notification of Cyprus as a 'notified jurisdictional area'
  • Khaitan & Co
  • India
  • April 28 2016

The Madras High Court (High Court) in a recent judgment in T Rajkumar v Union of India (2016 68 taxmann.com 182 (Madras)), has upheld the