CMS partners with Mauritian firm

We are pleased to share our legal alert on the recent Supreme Court judgment Christopher Peter Van Zyl & Ors V The Registrar of Companies [2023 SCJ 473]

We are pleased to share our tax alert on the Assessment Review Committee’s in the matter of Gamma Materials Ltd v Dir­ect­or-Gen­er­al, Mauritius Revenue Authority. Prism Chambers successfully represented the taxpayer in its case against the MRA concerning the application of the environmental protection fee.

CMS will work in association with Mauritian law firm Prism Chambers

We are pleased to share our legal alert on the Captive Insurance (Amendment of Schedule) Regulations 2023.

Generally, amendments are brought to the tax laws every year by way of the Finance (Miscellaneous Provisions) Act (FA). The FA gives effect to the measures announced in the yearly budget speech delivered by the Minister of Finance, Economic Planning and Development. Further, secondary tax legislation may also be amended by way of regulations throughout the year. The Finance (Miscellaneous Provisions) Bill (Bill) is drafted by the Ministry of Finance, Economic Planning and Development and contains the proposed amendments to the tax legislation. It is presented to the National Assembly where three readings of the Bill take place. At the committee stage, various amendments may be made to the Bill. A majority of the members of Parliament present must vote in favour of the Bill, following which it must receive presidential assent to become law. The FA comes into force once it has been published in the Government Gazette. The amendments take effect either on the same date or on any other commencement date prescribed in the FA.

As part of our commitment to providing valuable legal resources to our readers, we are pleased to introduce our 2023 Tax Compendium. In this series, we go through key rulings of the Assessment Review Committee delivered in 2023, offering concise summaries and insightful commentaries on the rulings and their impact on the tax and legal landscape. For ease of reference, we are classifying the issues by theme with the first topic being the proper filing of representations with the Assessment Review Committee.

Beyond the Black Letter Law Following the acclamation of its podcast series, Prism Chambers brought a new dimension to its podcasts with the launch of “Beyond the Black Letter Law” series in 2022. In the ever-changing business world, it does not suffice to know the law. Our esteemed guests share the intricacies of legal concepts and how to balance legalese and practical solutions in business realities. Through its guests, our new podcast aims to broaden the perspective on the legal profession as it evolves, particularly with its interaction with the business world. Access the podcast here 

Definitive global law guides offering comparative analysis from top-ranked lawyers

We are pleased to share the legal highlights of the Budget 2024-2025.

We are pleased to share our commentary on the Supreme Court case of Dilloo vs The Mauritius Revenue Authority [2024 SCJ 191].

We are pleased to share the third issue of our 2023 Assessment Review Committee Tax Compendium