The amending protocol to the 2009 income tax treaty between Bangladesh and Mauritius entered into force on 10 October 2024. The protocol was signed by Mauritius on 5 February 2024 and by Bangladesh on 9 April 2024. It is the first to amend the treaty and includes the following main changes:
- The title and preamble are replaced in line with OECD BEPS standards;
- The specific scope of permanent establishments under Article 5 (Permanent Establishment) is expanded to include premises used as a sal…