Protocol to Tax Treaty between Jersey and Mauritius has Entered into Force

According to an update from the Jersey government, the amending protocol to the 2017 tax treaty with Mauritius entered into force on 24 March 2026. The protocol, signed by Jersey on 8 July 2024 and by Mauritius on 9 August 2024, 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 …