evidence: The Protocol (the Protocol) amending the DTA between Germany and Mauritius, signed in Berlin on 29 October 2021, is effective in Mauritius on the date prescribed by the Minister of Finance, Economic Planning and Development in a notice published in the Official Gazette. In that respect, General Notice No. 2 of 2023 provides that the Protocol shall be deemed to have come into operation on 16 December 2022. Mauritius has a tax year of 30 June so the Protocol will be in force as from 1 July 2023.