December 2025
Intermediate to advanced
561 pages
27h 17m
English
book
International Financial Management: An Analytical Framework, 2nd Edition by Pearson
by Thummuluri Siddaiah
Content preview from International Financial Management: An Analytical Framework, 2nd Edition by Pearson
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THE INDIAN ACCOUNTING AND TAXATION SYSTEM 503
The format of DTAAs is explained with two examples—the Indo-Mauritius DTAT and
the Singapore–India DTAT.
The Indo-Mauritius Double-taxation Avoidance Treaty
The Indo-Mauritius Double-taxation Avoidance Treaty was first signed in 1983 by the
Government of the Republic of India and the Government of Mauritius for the avoidance
of double taxation, prevention of fiscal evasion with respect to taxes on income and capi-
tal gains, and encouraging mutual trade and investment. One of the main provisions of the
Treaty stipulates that the profits of an enterprise in a contracting Government are to be taxed
only in that country, unless the enterprise carries on business in the other contracting coun-
try through ...
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