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...

On 15 May 2020, the COVID-19 (Miscellaneous Provisions) Act, 2020 (the "COVID-19 Act") was adopted by Mauritian Parliament. This legislation notably amends...

The ISDA master agreement forms the backbone of a significant amount of over-the-counter derivative transactions.

The Supreme Court of Mauritius overturned, on 31 January, an ARC decision in favour of the taxpayer in a judgment that confirmed that companies are entitled to the 80% income exemption even where the income does not originate from CIGA.

The recent Supreme Court decision in Alteo Energy Ltd ("AEL") v Assessment Review Committee & Anor (2025 SCJ 47) provides welcome clarity on the application of Mauritius...

For years, Mauritius has served as a key gateway for foreign investment into India. With its well-established financial sector and strong historical ties to India...

As a jurisdiction of substance, the Mauritius IFC has been instrumental in driving quality investments in Africa, leading to sustained growth and prosperity across the continent.

When the Constitution was enacted in 1968, there was not much business around apart from sugar cane, industries accessory to it and basic trade and commerce for the needs of colonial Mauritius.

Mauritius was one of the two countries from the African continent to sign the CAA (the other being South Africa).

According to the Notices, the DTAA with Congo and Egypt are deemed to have come into operation on 8 October 2014 and 10 March 2014 respectively.

On 22 July 2022, the Cabinet approved the introduction of the Finance (Miscellaneous Provisions) Bill 2022 into the National Assembly.

The Act is all encompassing, catering for the incorporation of the LLP leading up to its winding up, with management and administration of the affairs of the LLP featuring prominently.

The Mauritius National Budget 2026/2027, presented under the theme "For A Future Ready Economy," outlines a comprehensive vision for economic transformation through strategic measures in financial services, taxation, and digital innovation. This budget brief provides detailed analysis of key policy announcements affecting investment, business facilitation, and regulatory frameworks that position Mauritius as a competitive International Financial Centre.

The Finance (Miscellaneous Provisions) Act 2024 was gazetted on 27 July 2024. It legislates the measures announced in the Minister of Finance's Budget Speech 2024-2025.

Mauritius is widely known for its Global Business Licence companies and its wide network of double taxation treaties within the framework of a well regulated International Financial Centre.

Juristconsult Chambers is pleased to launch its second webcast which is this time on the Base Erosion Profit Shifting.

In implementing its first budget since the 2014 general elections, Parliament passed the Finance Act 2015 which amends various statutes...

With the current political and economic climate contributing to some of the highest levels of uncertainty seen for decades, many South Africans are considering emigration.

The Republic of Mauritius has developed into an international financial services centre of high repute. It offers multiple advantages to foreign investors, inter alia, due to its strategic position, excellent economic and political background and dual legal system of Common law and Civil law.