During its 20 January 2023 meeting, the Mauritius Cabinet agreed to the adoption of the Competent Authority Mutual Agreement (CAA) Model and notifying the Depository of the OECD in respect of the right of Mauritius to reserve cases involving Part VII - Anti-Avoidance Provisions and Part XII - Offences of the Income Tax Act from being eligible to arbitration. The adoption of the CAA will enable the full implementation of Part VI (Arbitration) of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).