Kenya's National Assembly (lower house of parliament) approved the ratification of the pending income tax treaty with Mauritius on 22 December 2020. The treaty, signed 10 April 2019, replaces the treaty that was signed in 2012, but never entered into force (its ratification in Kenya was ruled unconstitutional). The treaty, along with an amending protocol signed 16 October 2019, will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.