The Cyprus Tax Department has announced that the procedures for ratification of the protocol dated 23 October 2017 amending the Convention on the Avoidance of Double Taxation between Cyprus and Mauritius have been completed, and the protocol entered into force on 2 May 2018.
The protocol replaces text of article 27 of the Convention, which deals with exchange of information, with the text of the corresponding article of the OECD Model Convention of 2014.