On 11 December 2015, the protocol to the 1995 income and capital tax treaty between Luxembourg and Mauritius entered into force. The protocol, signed 28 January 2014, is the first to amend the treaty. It replaces Article 27 (Exchange of Information), bringing it in line with the OECD standard for information exchange. It also amends Article 2 (Taxes Covered) and Article 26 (Mutual Agreement Procedure). The protocol applies from 1 January 2016.