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7) What do you understand by double taxation? Why countries like Mauritius have become tax havens for tax evaders? Also discuss how will the recent amendment to India’s bilateral Double Taxation Avoidance Agreement with Mauritius benefit India.

Topic: Resource mobilization

7) What do you understand by double taxation? Why countries like Mauritius have become tax havens for tax evaders? Also discuss how will the recent amendment to India’s bilateral Double Taxation Avoidance Agreement with Mauritius benefit India. (200 Words)

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The Hindu

Reference (Frontline)

The Indian Express