📢Relief for legacy investments: CBDT amends GAAR rules to restore tax certainty after Tiger Global ruling. The amendments ensure that capital gains from transfer of such investments remain protected from GAAR scrutiny. 📖 Read the full article below — covering the pre-amendment framework, the Tiger Global ruling, the CBDT’s response, and what this means for
Tiger Global: The Supreme Court Clarifies the Limits of Treaty Protection and Reinforces Substance Over Form. 👉 Read the article for key observations and takeaways.
⚖️ The Revenue Tribunal Act 2025 signals a major turning point in Mauritius’ tax dispute framework, reshaping how tax disputes will be handled in practice. Read our full article for an in-depth analysis of the new regime and its practical implications.
📊 The FSC’s newly introduced “Known to the Commission” (KTC) concept marks a shift toward a more mature, risk-based regulatory model — streamlining processes while preserving supervisory and compliance standards. 📖 Read the full analysis to understand the practical impact for regulated entities.
“Tomorrow is ours” The Honourable Minister of Finance, Economic Planning and Development has presented his fifth budget on June 7, 2024. We are pleased to share with you the key measures proposed in the Budget Speech. Click here for the 2024-2025 Budget Highlights
Following the presentation of the National Budget for Mauritius for the financial year 2023-2024, the Finance (Miscellaneous Provisions) Act 2023 has been enacted on 20th July 2023 to translate some of the proposed measures into law. Please click here to access our comprehensive guide on the key measures of the Finance (Miscellaneous Provisions) Act 2023