
ELP Podcast Series
In our busy lives, time always seems short. There is so much we would like to read & learn more about but just never seem to get down to it. To this end, ELP’s Podcast Series, endeavours to keep our listeners abreast of key legal and regulatory developments which will have an impact on doing business in India. Succinct and conversational in its format, our podcasts aim to cut down the ‘legalese’ and break down issues for our listeners. Our aim is to provide clear information in a short span of time! We hope you enjoy our podcasts and keep tuning in! For more information please visit https://elplaw.in/
ELP Podcast Series
ELP Podcast Series: Navigating the Impact of the India-Mauritius DTAA Protocol
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ELP
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Season 1
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Episode 23
Tune in to the latest episode of the ELP podcast series, discussing the recent Protocol signed between India and Mauritius. This protocol, driven by BEPS Action Plan 6, introduces the Principal Purpose Test, reshaping investment dynamics for Global investors investing in India through Mauritius.
Key Takeaways include:
- Enhanced Scrutiny: Global investors funneling funds through Mauritius may face increased scrutiny. While genuine investments persist, those solely leveraging DTAA benefits could see challenges.
- Potential Litigation: Legal battles on retroactive application and interpretation disputes.
- The Way Forward: Reviewing past investments, strengthening documentation and meeting substance requirements are essential steps.
Don't miss out on this insightful discussion reshaping the landscape of cross-border investments!