India–Mauritius Tax Treaty Amendment 2026: New Anti-Abuse Rules for Businesses and Investors
Introduction The India Mauritius Tax Treaty has undergone an important update aimed at preventing the misuse of tax treaty benefits. On 13 October 2026, the Government of India notified a protocol amending the Double Taxation Avoidance Agreement (DTAA) between India and Mauritius. The protocol was signed on 7 March 2024 and entered into force on […]