JANKEE, Kheswar - In: Theoretical and Applied Economics 6(595)(supplement) (2014) 6(595)(supplement), pp. 258-272
There has been a lot of recent debate on Mauritius as a tax haven and the predominant role of double taxation agreement (DTAs) as a major factor determining the growth of Mauritius as an IFC. This paper studies the factors leading to growth of an International Financial Centre (IFC) and the...