Maurits route

https://en.wikipedia.org/wiki/Mauritius_route#Double_Taxation_Avoidance_Agreement_.28DTAA.29

https://www.quora.com/What-are-Hawala-and-the-Mauritius-route-How-do-they-function

http://www.jagranjosh.com/general-knowledge/what-is-general-anti-avoidance-rule-gaar-1340960665-1
http://www.thehindu.com/opinion/lead/black-money-the-hidden-wealth-of-nations/article8130657.ece

http://www.allbankingsolutions.com/Banking-Tutor/GAAR-What-is.htm