Gunputh, Rajendra Parsad, et al. “Round Tripping and Treaty Shopping: Controversies in Bilateral Agreements & Remedies Forward - The Double Taxation Avoidance Agreement (DTAA) Between Mauritius and India and the Dilemma Forward”. Kathmandu School of Law Review, vol. 5, no. 2, Nov. 2017, pp. 29-41, https://kslreview.org/index.php/kslr/article/view/985.