The tax information exchange agreement between Mauritius and South Korea will enter into force on 13 April 2017. The agreement, signed 11 August 2016, is the first of its kind between the two countries and applies for criminal tax matters on the date of its entry into force and applies for other matters for taxable periods beginning on or after 1 January 2018. Where there is no taxable period, it applies for other matters from the date of its entry into force.