The protocol to the 2000 income and capital tax treaty between Cyprus and Mauritius entered into force on 30 April 2018. The protocol, signed 23 October 2017, is the first to amend the treaty and replaces Article 27 (Exchange of Information) to bring it in line with the OECD standard for information exchange. It applies in Cyprus from 1 January 2019 and in Mauritius from 1 July 2018.