Making sense of the Mauritius tax treaty

Since the Mauritius treaty is back on the front burner, do see some
sophisticated thinking on how the tax system can be made compatible
with globalisation:

• Page 29 (`Residence based taxation of finance') in href="http://econpapers.repec.org/RePEc:npf:wpaper:11/82">Indian
  social democracy: The resource perspective by Vijay Kelkar
  and Ajay Shah, February 2011.
  
  
• Chapter 9 of the Ministry of
  Finance Working
  Group on Foreign Investment, 30 July 2010.
  
  
• The
  Mauritius Code by Ila Patnaik, in the Indian Express
  on 12 July 2010.
  
  

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