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Tag: Double taxation avoidance

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In a recent decision, the Income Tax Appellate Tribunal (ITAT), Delhi Bench, ruled on the Principal Purpose Test (PPT) under the India-Luxembourg Double Taxation Avoidance Agreement (DTAA), as amended by […]

The recent amendments to the India-Mauritius DTAA, notably the introduction of the Principal Purpose Test (PPT), signify a pivotal shift in international tax regulations. Designed to scrutinize investments routed through Mauritius, the PPT aims to

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