The amending protocol to the 2011 income tax treaty between Germany and Mauritius has entered into force. The protocol, signed 29 October 2021, is the first to amend the treaty and includes the following changes:
- The preamble is replaced in line with OECD BEPS standards;
- Article 25 (Mutual Agreement Procedure) is amended with the addition of new provisions for arbitration where a case has not been resolved within three years from the date when all the information required by the competent au…