Tuesday, August 14, 2012

Tax residency certificate adequate to avail benefits: AAR

The Authority of Advance Rulings (AAR) has said that the tax residency certificate given by
Mauritius authorities is adequate to avail tax benefits under the India-Mauritius tax treaty and
rejected tax authorities attempt to apply principles of anti-avoidance akin to proposed General Anti-
Avoidance Rules (GAAR).

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