The Indian government is planning to introduce new anti-treaty abuse provisions to restrict tax treaty benefits only to genuine investors who have a significant economic presence in countries with which India has double taxation avoidance agreements. If the finance ministry agrees to the proposal, it is likely to be placed in the Direct Tax Code, which is due to be introduced in the winter session of parliament. According to a report in Financial Express, it will likely take the form of a limitation of benefit clause in the domestic law that would have overriding powers over tax treaties. This would mean that the government would not have to renegotiate and amend more than 70 existing agreements. There has been growing concern that these treaties have become a means of tax evasion by companies, who route their investments to India through "tax havens" like Mauritius and Cyprus. "Round tripping" is another cause of worry for the tax authorities, where domestic funds are transferred to Mauritius and then return to India to receive exemption from capital gains tax. Foreign direct investment inflows into India more than trebled to $11.4 billion in the first six months of calendar year 2007. Mauritius retained its status as the biggest source of foreign direct investment into India. Other major countries investing into India were Japan, Cyprus, the US and Singapore.