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 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.


• An entry titled India's financial globalisation, in Encyclopedia of Financial Globalization, edited by Gerard Caprio, Elsevier, 2012; in this the problem of residence-based taxation is located in the larger setting of India's integration into the world economy.