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.
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