evidence: Cyprus and Mauritius amended their DTAA signed on 21 January 2000, after a convention in Pretoria, South Africa, on 23 October 2017. Only Article 27 of the treaty which concerns Exchange of information was updated. The original agreement as well as the amendments follows the OECD model tax convention for the avoidance of double taxation on income and capital. The Amending Protocol aligns the provisions on exchange of information regarding taxes in the current Agreement with the OECD Model Convention on the Avoidance of Double Taxation on Income. Following the entry into force of the amending Protocol, an effective exchange of information based on the international tax model between the tax authorities of the two countries will become operational, and is expected to contribute further to the prevention of international tax evasion and tax abuse. The amended protocol will contribute to the further strengthening of trade and economic relations between the two States.