According to a 29 November 2018 update to the list of signatories, Mauritius has submitted a revised draft list of reservations and notifications for the application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI), which Mauritius signed on 5 July 2017. As compared to the original list, the number of covered agreements (tax treaties) is increased from 23 to 41. Mauritius must complete its ratification procedures and deposit its ratification instruments before the MLI can enter into force for any of its covered agreements.