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Gaelle Angoh Li Ying Pin
Counsel

Gaelle Angoh

Head - Dispute Resolution

Languages
  • English
  • French

Gaelle is the head of dispute resolution and a barrister-at-law practising at the bar of Mauritius. She leads the firm’s litigation practice with a strong focus on commercial disputes and tax controversy. Prior to joining CMS Prism, Gaelle was senior state counsel at the Attorney General’s Office of Mauritius, where she worked for over 11 years.

Gaelle played an essential role in advising and representing the Mauritius Revenue Authority in complex tax cases. She has successfully handled high-profile tax controversy cases including on transfer pricing, 80% exemptions and anti-avoidance matters. Her advocacy experience spans over a range of forums, including the Supreme Court of Mauritius and specialised tribunals like the Revenue Tribunal (previously the Assessment Review Committee).

In addition to her litigation expertise, Gaelle has advised Government institutions on tax legislative reforms based on OECD Model Conventions and Commentaries.

Beyond domestic tax law, Gaelle also holds considerable experience in the negotiation of Double Taxation Avoidance Agreements and International Trade Agreements, including the African Continental Free Trade Agreement, the Free Trade Agreement between the Republic of Mauritius and the People’s Republic of China and most recently the Mauritius-UAE Comprehensive Economic Partnership Agreement, thereby enhancing her experience and reputation in both litigation and cross-border matters.

Memberships & Roles

  • Barrister at law – Mauritius
  • Barrister at law (United Kingdom – non-practising)

Lectures list

  • Bar Vocational Course, Nottingham Law School, Nottingham Trent University, United Kingdom
  • LLB (Law

Insights by Gaelle

Legal Alert: Finance Act 2025

19 Aug 2025 1 min read
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