According to recent reports, officials from Jersey and Mauritius signed an amending protocol to the 2017 tax treaty between the two jurisdictions on 8 July 2024 and 9 August 2024, respectively. The protocol is the first to amend the treaty and includes the following changes:
- The title is replaced, and a preamble is added in line with BEPS standards;
- Article 24 (Mutual Agreement Procedure) is updated to provide that a case may be presented to the competent authority of either Contracting Part…