A great deal of FDI of India comes from Mauritius than many major and mature economies like UK and France because India has double taxation avoidance agreement with Mauritius.

A DTAA, also referred to as a Tax Treaty, is a bilateral economic agreement between two nations that aims to avoid or eliminate double taxation of the same income in two countries. Example citing the working of a DTAA: An NRI individual living in a country (Say X) maintains an NRO account with a bank based in India.