

| 000 -LEADER | |
|---|---|
| fixed length control field | 01052nam a2200157Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260209120125.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 260209s9999||||xx |||||||||||||| ||und|| |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Urmimala Chowdhury |
| 245 #0 - TITLE STATEMENT | |
| Title | Double taxation avoidance agreements : a boon or a bane with the back-drop of indo-mauritius DTAA |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | BangaloreBangalore |
| Name of publisher, distributor, etc. | NLSIU |
| Date of publication, distribution, etc. | 2007 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 74 p. ; 25 cm. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | TABLE OF CONTENTS; EXECUTIVE SUMMARY; INTRODUCTION; DOUBLE TAXATION-JURISPRUDENCE; DOUBLE TAXATION IN THE INDIAN CONTEXT; THE EMERGENCE OF TAX HAVENS; THE CONCEPT OF TREATY SHOPPING; MAURITIUS AS A TAX HAVEN; USE OF INDO MAURITIUS DTAA FOR TREATY SHOPPING AN ANALYSIS; AZADI BACHAO ANDOLAN: A CASE STUDY; DOES DTAA ENTERED INTO BY DEVELOPING COUNTRIES WITH THE DEVELOPED COUNTRIES PROVE BENEFICIAL? FINAL THOUGHT; BIBLIOGRAPHY; ANNEXURE: INDO-MAURITIUS DTAA |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Double Taxation - Jurisprudence, Double Taxation - India |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Justice Rajendra Babu - GuideJustice Rajendra Babu - Guide |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://dans.nls.ac.in/handle/123456789/1400">https://dans.nls.ac.in/handle/123456789/1400</a> |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Date acquired | Total Checkouts | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| . | . | 09.02.2026 | LLM188 | 09.02.2026 | 09.02.2026 | Dissertation |