Assistant Professor & Assistant Director of the Centre for Comparitive International Taxation Studies, Jindal Global Law School
Ashrita Prasad Kotha is Assistant Professor and Assistant Director, Centre for Comparative and International Taxation Studies at Jindal Global Law School, OP Jindal Global University. Her primary areas of research interest are taxation law and policy. She has written for different daily newspapers and national journals on issues relating to contemporary taxation laws. She completed her BCL from University of Oxford as a KC Mahindra Fellow. Prior to her current position, Ashrita has worked as an Associate in the Mergers and Acquisitions practice of Luthra and Luthra Law Offices, a premier Indian law firm.
"The Mauritius Route: The Indian Experience"
The paper attempts to bring out how the (in)famous Mauritius Route emerged and the role of the judiciary, the government and the apex tax authority in preserving the same over the past decades. The paper also seeks to analyze the most recent amendment to the Indo-Mauritius Double Tax Convention purporting to address alleged issues of treaty shopping and abuse.