The pending protocol to the 1994 income tax treaty between Eswatini (formerly Swaziland) and Mauritius was signed on 28 August 2020 by Mauritius and on 1 October 2020 by Eswatini. The protocol is the first to amend the treaty and includes the following main changes:

• References to the "Kingdom of Swaziland" and "Swaziland" are replaced with references to the "Kingdom of Eswatini" and "Eswatini"…