Experts downplay Mauritius tax protocol fears
- Posted on August 24, 2026
- By Financial Express
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- 1 min read
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Experts downplay Mauritius tax protocol fears
Mauritius has ratified a 2024 protocol to its tax treaty with India introducing the Principal Purpose Test, raising concerns among investors over greater scrutiny. Tax experts, however, say the provision does not create new anti-abuse powers but provides a treaty-based mechanism to tackle treaty shopping alongside existing GAAR provisions.
