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‘Company’ and ‘Shares’ Under the 2016 India-Mauritius Protocol and The U.N. Model Treaty

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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.
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Details

Original languageEnglish
Pages (from-to)509-511
JournalTax Notes International
Volume83
Issue number6
Publication statusPublished - 2016