Abstract
In this article, the author discusses the meaning of ‘‘company’’ and ‘‘shares’’ in the new protocol to the India-Mauritius tax treaty and the U.N. model treaty and how the interpretation of those terms could affect the taxation of capital gains.
| Original language | English |
|---|---|
| Pages (from-to) | 509-511 |
| Journal | Tax Notes International Weekly News |
| Volume | 83 |
| Issue number | 6 |
| Publication status | Published - 2016 |