{"id":878,"date":"2023-02-22T10:30:09","date_gmt":"2023-02-22T10:30:09","guid":{"rendered":"https:\/\/jtmediahub.com\/news\/?p=878"},"modified":"2023-02-23T12:14:11","modified_gmt":"2023-02-23T12:14:11","slug":"protocol-to-tax-treaty-between-germany-and-mauritius-has-entered-into-force","status":"publish","type":"post","link":"https:\/\/jtmediahub.com\/news\/2023\/02\/22\/protocol-to-tax-treaty-between-germany-and-mauritius-has-entered-into-force\/","title":{"rendered":"Protocol to Tax Treaty between Germany and Mauritius has Entered into Force"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"878\" class=\"elementor elementor-878\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-404c22ec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"404c22ec\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7c89cec3\" data-id=\"7c89cec3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-474a245e elementor-widget elementor-widget-image\" data-id=\"474a245e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.10.1 - 17-01-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"240\" src=\"https:\/\/jtmediahub.com\/news\/wp-content\/uploads\/sites\/2\/2023\/02\/DTAA-Germany-Mauritius-L-1024x240.jpg\" class=\"attachment-large size-large wp-image-895\" alt=\"\" srcset=\"https:\/\/jtmediahub.com\/news\/wp-content\/uploads\/sites\/2\/2023\/02\/DTAA-Germany-Mauritius-L-1024x240.jpg 1024w, https:\/\/jtmediahub.com\/news\/wp-content\/uploads\/sites\/2\/2023\/02\/DTAA-Germany-Mauritius-L-300x70.jpg 300w, https:\/\/jtmediahub.com\/news\/wp-content\/uploads\/sites\/2\/2023\/02\/DTAA-Germany-Mauritius-L-768x180.jpg 768w, https:\/\/jtmediahub.com\/news\/wp-content\/uploads\/sites\/2\/2023\/02\/DTAA-Germany-Mauritius-L-1536x360.jpg 1536w, https:\/\/jtmediahub.com\/news\/wp-content\/uploads\/sites\/2\/2023\/02\/DTAA-Germany-Mauritius-L.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-504d648b elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"504d648b\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4ea51326\" data-id=\"4ea51326\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-85472c2 elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"85472c2\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"far fa-newspaper\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39ae23d9 elementor-widget elementor-widget-heading\" data-id=\"39ae23d9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.10.1 - 17-01-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Protocol to Tax Treaty between Germany and Mauritius has Entered into Force<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2022df9e elementor-widget elementor-widget-text-editor\" data-id=\"2022df9e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.10.1 - 17-01-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>The amending protocol to the 2011 income tax treaty between Germany and Mauritius has entered into force. The formal protocol was initially signed on the 29<sup>th<\/sup> of October 2021. This is the first amendment to the treaty and includes the following changes:<\/p><p><strong>Key Amendments:-<\/strong><\/p><ul><li>The preamble has been updated to reflect OECD BEPS standards;<\/li><li>Article 25 (Mutual Agreement Procedure) has been amended with the addition of new provisions for arbitration where a case has not been resolved within three years from the date when all the information required by the competent authorities in order to address the case has been provided to both competent authorities; and<\/li><li>The final protocol originally signed with the treaty is amended with the addition of a new paragraph detailing the types of cases that are not eligible for arbitration, including cases where anti-abuse rules have been applied, cases where a taxpayer, a person acting on their behalf, or a related person has been found guilty by a court of a tax offence under the laws of the Contracting States, and others.<\/li><\/ul><p>The protocol applies in Germany as from 1 January 2023 and in Mauritius as from 1 July 2023.<\/p><p>The full article can be accessed <a href=\"https:\/\/www.ey.com\/en_gl\/tax-alerts\/mauritius---protocol-amending-double-taxation-avoidance-agreemen\">here.<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-597f596b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"597f596b\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.10.1 - 17-01-2023 *\/\n.elementor-widget-divider{--divider-border-style:none;--divider-border-width:1px;--divider-color:#2c2c2c;--divider-icon-size:20px;--divider-element-spacing:10px;--divider-pattern-height:24px;--divider-pattern-size:20px;--divider-pattern-url:none;--divider-pattern-repeat:repeat-x}.elementor-widget-divider .elementor-divider{display:flex}.elementor-widget-divider .elementor-divider__text{font-size:15px;line-height:1;max-width:95%}.elementor-widget-divider .elementor-divider__element{margin:0 var(--divider-element-spacing);flex-shrink:0}.elementor-widget-divider .elementor-icon{font-size:var(--divider-icon-size)}.elementor-widget-divider .elementor-divider-separator{display:flex;margin:0;direction:ltr}.elementor-widget-divider--view-line_icon .elementor-divider-separator,.elementor-widget-divider--view-line_text .elementor-divider-separator{align-items:center}.elementor-widget-divider--view-line_icon .elementor-divider-separator:after,.elementor-widget-divider--view-line_icon .elementor-divider-separator:before,.elementor-widget-divider--view-line_text .elementor-divider-separator:after,.elementor-widget-divider--view-line_text .elementor-divider-separator:before{display:block;content:\"\";border-bottom:0;flex-grow:1;border-top:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--element-align-left .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-left .elementor-divider-separator:before{content:none}.elementor-widget-divider--element-align-left .elementor-divider__element{margin-left:0}.elementor-widget-divider--element-align-right .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-right .elementor-divider-separator:after{content:none}.elementor-widget-divider--element-align-right .elementor-divider__element{margin-right:0}.elementor-widget-divider:not(.elementor-widget-divider--view-line_text):not(.elementor-widget-divider--view-line_icon) .elementor-divider-separator{border-top:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--separator-type-pattern{--divider-border-style:none}.elementor-widget-divider--separator-type-pattern.elementor-widget-divider--view-line .elementor-divider-separator,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:after,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:before,.elementor-widget-divider--separator-type-pattern:not([class*=elementor-widget-divider--view]) .elementor-divider-separator{width:100%;min-height:var(--divider-pattern-height);-webkit-mask-size:var(--divider-pattern-size) 100%;mask-size:var(--divider-pattern-size) 100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}.e-con-inner>.elementor-widget-divider,.e-con>.elementor-widget-divider{width:var(--container-widget-width);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Protocol to Tax Treaty between Germany and Mauritius has Entered into Force The amending protocol to the 2011 income tax treaty between Germany and Mauritius has entered into force. The formal protocol was initially signed on the 29th of October 2021. This is the first amendment to the treaty and includes the following changes: Key &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/jtmediahub.com\/news\/2023\/02\/22\/protocol-to-tax-treaty-between-germany-and-mauritius-has-entered-into-force\/\"> <span class=\"screen-reader-text\">Protocol to Tax Treaty between Germany and Mauritius has Entered into Force<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":899,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-878","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/jtmediahub.com\/news\/wp-json\/wp\/v2\/posts\/878","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jtmediahub.com\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jtmediahub.com\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jtmediahub.com\/news\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jtmediahub.com\/news\/wp-json\/wp\/v2\/comments?post=878"}],"version-history":[{"count":16,"href":"https:\/\/jtmediahub.com\/news\/wp-json\/wp\/v2\/posts\/878\/revisions"}],"predecessor-version":[{"id":937,"href":"https:\/\/jtmediahub.com\/news\/wp-json\/wp\/v2\/posts\/878\/revisions\/937"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jtmediahub.com\/news\/wp-json\/wp\/v2\/media\/899"}],"wp:attachment":[{"href":"https:\/\/jtmediahub.com\/news\/wp-json\/wp\/v2\/media?parent=878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jtmediahub.com\/news\/wp-json\/wp\/v2\/categories?post=878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jtmediahub.com\/news\/wp-json\/wp\/v2\/tags?post=878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}