Mauritius has taken the necessary steps to implement the Protocol amending the Double Taxation Avoidance Agreement (DTA) with Germany.The Protocol modifies the preamble of the DTA and provides for an arbitration process under the Mutual Agreement Procedure.Executive summary The Protocol (the Protocol) amending the DTA between Germany and Mauritius, signed in Berlin on 29 October 2021, is effective in Mauritius on the date prescribed by the Minister of Finance, Economic Planning and Development in a notice published in the Official Gazette. In that respect, General Notice No. 2 of 2023 provides that the Protocol shall be deemed to have come...