Protocol to Tax Treaty between Bangladesh and Mauritius in Force

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…