La préparation de ces documents est souvent longue et permet, dans une large mesure, de faire le tri et d'identifier ces cas qui sont peu défendables.

Most readers are familiar with the concept of a company limited by shares where the liability of its members is limited to the amount committed on the shares they have subscribed for.

La dernière édition de la Revue Bloomberg Businessweek présente en page de couverture Reno, capitale du Nevada, comme étant un des plus grands ‘tax havens' (paradis fiscaux) du monde.

Of all the countries that trumpet themselves as the ‘Singapore of Africa', Mauritius probably has the strongest claim.

Implications for Mauritius following the revision of the India-Mauritius Double Taxation Avoidance Agreement

The Judicial Committee of the Privy Council has delivered a landmark ruling on Mauritius tax law, clarifying when companies can claim an 80% exemption on interest income under the Income Tax Act. This decision resolves a critical dispute between Alteo Energy Ltd and the Mauritius Revenue Authority regarding the interpretation of substantial activity requirements for tax exemptions. The judgment establishes a new framework for determining eligibility based on where income-generating activities are performed

The Asssessee, is a Mauritius based entity, registered as a FPI with SEBI and possess a valid Tax Residency Certificate.

As private giving from countries around the world is on the rise, Assad Abdullatiff, Managing Director of Axis Fiduciary Ltd, sees opportunities for Mauritius to become a jurisdiction of choice for the structuring and professional management ...

The Judicial Committee of the Privy Council has delivered a landmark ruling on Mauritius tax law, clarifying how companies can claim the 80% partial tax exemption on interest income. The decision centers on whether income-generating activities must be part of a company's core business or simply conducted within Mauritius to qualify for the exemption. This interpretation has far-reaching implications for multinational corporations operating under Mauritius' harmonised fiscal regime and its alignment with OEC

We would like to examine the advantages of holding French real estate (either principal residence or secondary home) through a Mauritius company and to avoid the three percent yearly tax on assessed value. Additional estate planning opportunities are also open.

The New Generation fund administration platform – this is perhaps how we should now refer to Mauritius. As at February 28, 2007 more than US$36 billion were invested by Mauritius domiciled investment funds, including in Indian equities.

On 29 July 2022, the Mauritian Parliament passed the Finance (Miscellaneous) Provisions Act 2022 (the "FA 2022"), which enacts into law the measures announced by the Honourable Minister of Finance in the Budget Speech 2022-2023.

Nigeria has long established itself as a pioneer of the start-up ecosystem on the African continent, leading the way in various sectors and increasingly becoming a focus for investment.

If we reflect on the evolution of the Mauritian employment tax landscape over the last couple of years, there are 2 things which stand out – First, increased compliance requirements for employers and second a significant change in the trend of employment costs.

Time and again one question keeps knocking on the doors of every court: How ethical is tax avoidance?

In a judgment dated 8 April 2025, the Judicial Committee of the Privy Council allowed the appeal of the taxpayer, Marie Henri Dominique Galea against the decision of the Supreme Court of Mauritius which had maintained the ruling of the Assessment Review Committee ("ARC").