India–Mauritius Tax Treaty 2026: New PPT Rules Explained
Introduction Mauritius PPT Rules 2026 introduce an important change to the India–Mauritius Double Taxation Avoidance Agreement (DTAA). The new Principal Purpose Test (PPT) strengthens measures against treaty shopping and arrangements designed primarily to obtain unintended tax benefits. The amendment is particularly relevant to foreign portfolio investors, private equity funds, multinational companies and businesses using Mauritius-based […]