On 15 October 2021, the Mauritius Cabinet authorized the signing of an amending protocol to the 2011 income tax treaty with Germany. According to the decision authorizing the signing, the objective of the protocol is to amend the treaty so that it complies with the BEPS project recommendations, including the incorporation of the following:
- a statement in the Preamble to emphasize that the intention of both countries is to eliminate double taxation, without creating opportunities for non-tax…