Has the AAR Put the Mauritius Saga to Rest?

Journal
Jhabakh, P.R. Kumar
India; Mauritius
Bulletin for International Taxation 2010 (Volume 64), No. 12
PriceUSD 45

The author, in this article, analyses the recent ruling of the Indian Authority for Advance Rulings in E*Trade Mauritius Limited and its effect on the taxation of capital gains arising in the hands of a Mauritian-based resident entity in respect of the sale of shares of Indian companies.