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The Positioning of Mauritius as the Gateway to African Investments after the Review of the Mauritius- India Double Taxation Agreement

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  • Adjnu Damar Ladkoo
  • Shweta Riddhimah Dhurmah

Abstract

This paper investigates whether the re-negotiation of the Mauritius¨CIndia double taxation avoidance agreements will have an impact on the treaties between Mauritius and the African continent. The methodology explored the reasons for the re-negotiation and analysed impact of re-negotiation. The research findings showed that treaty shopping, loss of revenue, round tripping or abuse by Indians, controversy around the residency status or the meaning of permanent establishment, money laundering control in India, improved regulatory framework for attracting investments directly and too much Foreign Direct investment from Mauritius into the Indian economy were the main reasons for re-negotiation of the treaty.

Suggested Citation

  • Adjnu Damar Ladkoo & Shweta Riddhimah Dhurmah, 2018. "The Positioning of Mauritius as the Gateway to African Investments after the Review of the Mauritius- India Double Taxation Agreement," Business and Economic Research, Macrothink Institute, vol. 8(2), pages 127-153, June.
    • Handle: RePEc:mth:ber888:v:8:y:2018:i:2:p:127-153
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    References listed on IDEAS

    as
    1. Jeffrey Frankel, 2014. "Mauritius: African Success Story," NBER Chapters, in: African Successes, Volume IV: Sustainable Growth, pages 295-342, National Bureau of Economic Research, Inc.
    2. Marco Stampini & Ron Leung & Setou M. Diarra & Lauréline Pla, 2013. "How Large Is The Private Sector In Africa? Evidence From National Accounts And Labour Markets," South African Journal of Economics, Economic Society of South Africa, vol. 81(1), pages 140-165, March.
    3. Yongzheng Yang & Mr. Sanjeev Gupta, 2005. "Regional Trade Arrangements in Africa: Past Performance and the Way Forward," IMF Working Papers 2005/036, International Monetary Fund.
    4. Fabian Barthel & Matthias Busse & Eric Neumayer, 2010. "The Impact Of Double Taxation Treaties On Foreign Direct Investment: Evidence From Large Dyadic Panel Data," Contemporary Economic Policy, Western Economic Association International, vol. 28(3), pages 366-377, July.
    5. Ms. Camelia Minoiu & Patrick A. Imam, 2008. "Mauritius: A Competitiveness Assessment," IMF Working Papers 2008/212, International Monetary Fund.
    6. Unknown, 2005. "Forward," 2005 Conference: Slovenia in the EU - Challenges for Agriculture, Food Science and Rural Affairs, November 10-11, 2005, Moravske Toplice, Slovenia 183804, Slovenian Association of Agricultural Economists (DAES).
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    More about this item

    Keywords

    Mauritius; India; African; Investments; Taxation; Agreement; Avoidance; Treaty;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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