Mauritius has issued Notice No. 36 of 2018 for the ratification of the pending protocol to the 2004 tax treaty with Barbados. The protocol, signed 11 December 2017, replaces Article 27 (Exchange of Information) to bring it in line with the OECD standard for information exchange. The protocol will enter into force 30 days after the ratification instruments are exchanged and will apply for information requests made on or after the date of its entry into force.