Law360, New York (June 3, 2016, 4:52 PM EDT) -- J. Stephen Barge
Charles H. Purcell
David K.Y. Tang On May 10, 2016, India and Mauritius signed a protocol amending the India-Mauritius double income tax treaty that would, among other things, permit India to tax a Mauritian resident on capital gains arising from the sale of shares of Indian companies acquired on or after April 1, 2017. Although equity investments made prior to April 1, 2017, will not be subject to the protocol, the protocol will have a profound impact on foreign investors’ use of Mauritian entities to structure inbound equity investment into India. Foreign equity investors will likely turn away...
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