Ebook: Thin dividing line: India, Mauritius and global illicit financial flows

The use of tax havens to not just avoid the payment of taxes but also to evade them has attracted considerable attention across the world and India. There is a thin dividing line between tax avoidance (often described as 'good' tax planning) and tax evasion (deemed criminal in most countries). This book reviews the India-Mauritius double taxation avoidance agreement in the global context of growing illicit financial flows.