The Positioning of Mauritius as the Gateway to African Investments after the Review of the Mauritius- India Double Taxation Agreement

摘要

This paper investigates whether the re-negotiation of the Mauritius–India double taxation avoidance agreements will have an impact on the treaties between Mauritius and the African continent. The methodology explored the reasons for the re-negotiation and analysed impact of re-negotiation. The research findings showed that treaty shopping, loss of revenue, round tripping or abuse by Indians, controversy around the residency status or the meaning of permanent establishment, money laundering control in India, improved regulatory framework for attracting investments directly and too much Foreign Direct investment from Mauritius into the Indian economy were the main reasons for re-negotiation of the treaty.