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"DTAA" tag

Equalisation Levy seeks to cast Indian tax net wider

Budget 2016 introduced a new tax called Equalisation Levy (“EL”), aimed at taxing online transactions. EL was originally mooted by the OECD in Base Erosion and Profit Shifting (BEPS) Project Final Report on Action 1...


DTAA : India-Mauritius tax treaty amended

Mauritius has long been the favoured route for investment into India, because of the beneficial capital gains tax treatment offered under the India-Mauritius Double Tax Avoidance Agreement (“DTAA”). In a far-reaching change that will perhaps...