CTSH · 10-Q · 2026Q3 · Full report

India-Mauritius Tax Treaty

COGNIZANT TECHNOLOGY SOLUTIONS CORP · 2026-10-29 · Importance 34 · Surprise 42

India and Mauritius signed a protocol amending the India-Mauritius Income Tax Treaty in March 2024. The amendment entered into force in August 2026 and was announced by the Indian government in October 2026. Cognizant is evaluating the potential impact; the amendment could increase its effective income tax rate because CTS India is a subsidiary of its wholly owned Mauritius entity.

Key facts

• India and Mauritius signed a protocol amending their income tax treaty in March 2024; it entered into force in August 2026 and was announced by the India Government in October 2026. source
• Cognizant is evaluating the India-Mauritius treaty amendment, which could increase its effective income tax rate because CTS India is a subsidiary of its wholly owned Mauritius entity. source