Below is an overview of those legal changes that we deem notable.

Since its independence, Mauritius has humbly embarked on a remarkable journey of economic transformation, surprising the world and exceeding many expectations.

The Mauritius Revenue Authority (MRA) has set up an Alternative Tax Dispute Resolution (ATDR) Panel to resolve tax disputes through a streamlined process that is efficient and cost effective.

Reforms made to the Mauritius global business regime in 2018 will have a profound impact on global businesses in the country in the coming year, impacting both their licences to operate...

We are pleased to share with you two important communiques from the local authorities in Mauritius.

Mauritius is a low tax jurisdiction with an investor-friendly environment to encourage both local and foreign companies to set up businesses.

Mauritius is widely recognized and internationally acclaimed as the foremost investment gateway into Africa. The country is the eastern-most part of Africa...

Mauritius has been dubbed by its Economic Development Board (EDB) as the preferred jurisdiction for Africa by virtue of its unique blueprint consisting of strategic location, stable Government...

Accion Africa-Asia Investment Company1 (‘Assessee') was an investment holding company incorporated in Mauritius and had been granted a Category I Global Business License. It was a tax resident of Mauritius...

Last month was dedicated to introducing the innovations of the new 2022 Finance law in Cameroon. This discussion was centered on the review of fiscal measures put in place to broaden...

In a recent ruling delivered by the Mumbai Income-Tax Appellate Authority ("ITAT"), the ITAT considered whether the beneficial ownership of shares is a relevant criterion for a taxpayer...

In this article, Priscilla and Rowin discuss the implementation of the OECD's Base Erosion and Profit Shifting Project in Mauritius.

India and Mauritius signed a protocol for the amendment of the convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes of income and capital gains convention...

In recent years, transfer pricing has become a critical issue for multinational corporations (MNCs), especially those involved in the commercialisation of intellectual property (IP).

The Mauritius Income Tax Act 1995 provides that "any person who derives or may derive any income may apply to the Director-General for a ruling as to the application of the Income Tax Act to that income".

The Finance Act 2025, which provides for a number of important tax changes announced in the Mauritian National Budget by Prime Minister and Minister of Finance Dr Navinchandra Ramgoolam in June, was gazetted on 9 August after receiving Presidential assent.

The Prime Minister has delivered the national budget for the year 2025-26, the first under the new Mauritian Parliament. The government's strategy is less...

Last month was devoted to the presentation of the innovations of the new 2022 Finance Law in Cameroon. This discussion focused on examining the tax measures put in place to broaden...