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Part 3 of our short video series on the Finance Act 2023 focuses on the changes brought to the financial services sector.

Real estate has developed into a pillar of the Mauritian economy and a significant source of foreign direct investment.

Fintech is revolutionising the way people transact and this is nowhere more apparent than in Africa. Mauritius provides a robust platform for fintech entrepreneurs to set up shop...

With the increased focus on work life integration, Mannish Ajodah and Bilshan Nursimulu invited Jennifer Barbaray (Head of Business Development at Great Place to Work), Meenakshee Kuntz...

In June 2023, the U.S. Securities and Exchange Commission (SEC) filed charges against both Binance and Coinbase for operating as unregistered securities exchanges. Binance and Coinbase are two...

Business Magazine recently published an insightful analysis of the use of the franchise model in Mauritius, which is available for download here with their permission.

In a judgment delivered on 21 March 2023[1], the Supreme Court of Mauritius considered whether an attorney (solicitor), in his personal name and capacity, had standing to apply for a judicial review of the rules...

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 a judgment delivered on 06 November 2023 (OGD Services Holdings Ltd v Norscot Rig Management Pvt Limited (Mauritius), the Supreme Court of Mauritius affirmed, among other principles...

The bond market has rapidly developed over the last decade as an alternative way to raise debt. The Mauritian legislation therefore also evolved to meet the changing needs of industry players.

In the case of Heeraman v. Cherval & ors [2023 SCJ 513], the Applicant complained that as a minority shareholder he was prejudiced by the acts and doings of the Respondents...

According to World Bank estimates, around 60% of adults in sub-Saharan Arica are unbanked. Lack of money, distance to the nearest financial institution and insufficient documentation...

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

The Occupational Safety and Health (Amendment) Act 2022 (the "Amending Act") provides for amendments to the Occupational Safety and Health Act 2005 (the "OSHA").

In the second part of this series, we consider the key changes that the Finance (Miscellaneous Provisions) Bill 2024 proposes to bring to the global business and financial services sectors. To receive our summary of the legislation when it is enacted in a few weeks.

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.

The recent Supreme Court judgment of AAWM Services Ltd (In Liquidation) v. Assessment Review Committee & D.G. Mauritius Revenue Authority delivered on the 23 June 2023 once again highlighted...