The pending protocol to the 1994 income tax treaty between Eswatini (formerly Swaziland) and Mauritius was signed on 28 August 2020 by Mauritius and on 1 October 2020 by Eswatini. The protocol is the first to amend the treaty and includes the following main changes: References to the "Kingdom of Swaziland" and "Swaziland" are replaced with references to the "Kingdom of Eswatini" and "Eswatini"; Article 3 (General Definitions) is updated including that the term "competent authority" means: in Eswatini, the Commissioner-General, Eswatini Revenue Authority or his authorized representative; and in Mauritius, the Director-General, Mauritius Revenue Authority or his authorised representative;...