TAX
PRACTICE

• Help employers with their Pay As You Earn [ P.A.Y.E ] compliance namely P.A.Y.E Employer Registration and P.A.Y.E Implementation, and advice on Employee Declaration Form [EDF] compliance.
• Advice Employers on their Employees Fringe Benefit Mechanism [Car Benefit, Housing Benefit, Employee Interest Free loan, Tax Benefit, Domestic and Private Expenses and Other Benefits and Allowances].
• Advice Employers on Social Contributions Mechanism [Contribution Sociale Généralisée (CSG) and NPF / NSF Contributions and Training Levy].
• Advice Self-Employed businesses on the Current Payment System [CPS] Tax Mechanism namely CPS Registration, CPS Implementation and CPS Compliance.
• Estate, Wealth and Succession Tax Planning.
• Provide tax assistance to Expatriate Employees in relation to their application for Tax Residency Certificate.

• We provide full support to local and multinational companies for their Corporate Tax Registration.
• Our team of Tax Experts also provide professional tax assistance in Corporate Tax Implementation and in the design of Corporate Tax Structure to support future corporate tax compliance.
• Advice on Capital Allowances relating to Investment in Fixed Assets.
• Provide tax advice on unrelieved losses transferred on takeover or merger.
• Advice on the operation and implementation of Advanced Payment System [APS] tax mechanism.
• Advice on the operation and implementation of the Tax Deduction at Source (TDS) tax mechanism.
• Advice on the operation and implementation of the Corporate Social Responsibility (CSR) tax mechanism.
• We also advice multinational companies on Foreign Tax Credit relating to dividends, interest, provision of specified financial services, ships, aircrafts, locomotives and trains, including rail leasing, reinsurance and reinsurance brokering activities, leasing and provision of international fibre capacity and the sale, financing arrangement, asset management of aircraft and its spare parts and aviation advisory services related thereto and profits attributable to a foreign permanent establishment.

• We provide full support and assistance to local and multinational companies on their Value Added Tax [VAT] Registration.
• Our team of VAT Experts also provide professional tax assistance in VAT Implementation and in the design of VAT Structure to support future VAT compliance.
• Our Master VAT Consultants also provide full support to conduct VAT Health Check to streamline the VAT documentation process, to detect adherence gaps and to ensure that VAT compliance is fully observed.

Our team of Tax Practitioners provide full guidance and support to potential businesses for the implementation of the new E - Invoicing System and advice Economic Operators on the customisation of their Electronic Billing System (EBS) to be compliant with the Tax Authority’s E-Invoicing specifications. We also provide technical tax support to businesses to register their Electronic Billing System (EBS) on the Tax Authority’s E - Invoicing Portal.

Our team of Transfer Pricing Consultants help businesses to implement a Transfer Pricing Policy in their organisation [Documentation, Methodology, compliance with local regulations and Risk Assessment]. Our Transfer Pricing services comprise of assisting companies in complying with the local regulations and ensure that their Transfer Pricing practices are in line with the best practice and with the International Standards. Advice include inter alia on the assistance to prepare Transfer Pricing Documentation, help companies in their preparation and filing of Transfer Pricing Disclosures and related compliance forms. Last but not least, our Transfer Pricing Consultants can provide support in the training and education of your employees on Transfer Pricing Regulations, and Transfer Pricing best practices.

Our Tax Expert have extensive knowledge in advising Reporting Financial Institutions on the registration, operation and the reporting mechanism of Foreign Account Tax Compliance Act [FATCA] and the Common Reporting Standard [CRS]. In addition, our Tax Solicitors and Tax Experts provide specialist tax guidance on the implementation and operation of Country-by-Country Reporting [CBCR].

• Our Tax Solicitors and Tax Experts handle cases of Share Transfer for Valuation in the case of company, Société and Partnership.
• We also assist clients in the filing of Notice of Objection to proposed Assessment by the Valuation Department.
• We also represent clients before the Valuation Office and negotiate on their behalf for a fair valuation based on International Valuation Standard.
• Act as Expert Witness before the Assessment Review Committee, Board of Assessment, Valuation Tribunal, and Fair Rent Tribunal to provide truthful, impartial and independent representation.
• Provide assistance to clients / Counsel in cases of Objection and Appeal to the Supreme Court and / or Privy Council.

• Advice local and multinational companies on the personal tax mechanism relating to the employment of Expatriate Employees and also tax advice to Foreign Investors / Owners / Founders.
• Application to the relevant Tax Authority for Tax Residency Status for Expatriate Workers and multinational companies.
• Advice on international Corporate Tax Structures and their relative tax implications relating to Multinational Companies, Holding companies and Family Office.
• Advice on the interpretation, application and operation of International Tax and Double Taxation Agreements entered by the Republic of Mauritius with other countries.
• Advising Global and Multinational companies on the various regional and international tax implications of their operations with a broad focus on inbound and outbound investments.
• Review of the tax operating model of multinational company involving permanent establishment risk, withholding taxes and Transfer Pricing Mechanism.

• Our Tax Solicitors and Tax Litigation Experts seamlessly support Individual Self-Employed business, local companies and multinational companies from the start of a tax audit until an amicable agreement is reached with the Tax Authority or until a final court decision has been reached.
• We also assist self-Employed individual businesses in their income tax / vat investigation enquiry and assist them in the preparation of Individual Net Worth on a year-to-year basis and advise on Asset Acquisition.
• We provide tax expert assistance in dealing with Income tax and vat assessment, review, objection and appeal.
• We are the renowned and leading Tax Solicitors and Tax Litigation Experts for numerous legal, accounting and tax representation before the Mauritius Revenue Authority, Assessment Review Committee, the Supreme Court of Mauritius and the Privy Council.
• We provide solid representation before the Alternative Tax Dispute Resolution [ATDR] for complex income tax and vat cases for high value assessments in respect of large local and multinational companies.