Mauritius Cabinet Approves Pending Protocol to Tax Treaty with India

During its meeting on 17 July 2026, the Mauritius Cabinet approved the pending protocol to the 1982 income and capital tax treaty with India. The protocol, signed 7 March 2024, is the second to amend the treaty and includes changes to bring the treaty in line with OECD BEPS standards. It will enter into force once the ratification instruments are exchanged and will apply from the date of its entry into force, without regard to the date on which the taxes are levied or the taxable years to wh…