Parole d'experts

The Financial Services Commission (“FSC”) had in September 2013 issued a communiqué bringing some amendments to the Guide to Global Business (the “Guide”), in line with the government policy of enhancing commercial substance requirements in ...

When the Australian National University’s Dr Katerina Teaiwa explained her heritage to the Indian Ocean Rim Association (IORA) women’s economic empowerment conference, held in Kuala Lumpur in August, she personified the region: “I was born ...

What’s “trending” in the field of business currently? According to McKinsey Global Institute, Big Data represents the new frontier for innovation, competition and productivity. According to a definition from the magazine Forbes, Big Data is ...

Efficacité, transparence, flexibilité, rapidité sont les mots clés du service que le MARC (MCCI Arbitration and Mediation Center) propose aux opérateurs économiques pour le règlement alternatif des litiges commerciaux à travers les techniques de l’arbitrage ...

I recently got back to Mauritius after having spent seven weeks in the USA. I spent six weeks on a Business and Entrepreneurship Executive course at Yale University, as part of the Mandela Washington Fellowship, ...

A tax audit, commonly known in Mauritius as a tax enquiry, is an investigation by a tax authority into the background of tax returns submitted by a taxpayer. While it is true that a tax ...

Our world is getting smaller, our disputes are becoming larger and yet not confined by national borders. Global trade international transactions compel us to expand our horizons.

The embrace of the global economy is bringing the world together in unprecedented ways, but it is still a work in progress: the benefits of a broader and more tolerant society are still denied to ...

Global trade is on the road to recovery. Merchandise trade growth is set to regain its pre-financial crisis vigour over the next two years, accelerating from 2.5 per cent in 2013 to 8 per cent ...

The personal and corporate taxation in Mauritius is based on a self-assessment system. This approach emphasizes both the taxpayers’ responsibility to report their income and to determine their own tax liability. The MRA do many ...

Most entrepreneurs, businessmen and CEOs would subscribe to Milton Friedman’s statement that “the business of business is business”. So what is the role of corporate social responsibility (CSR) in business? Is it about philanthropy, moralizing ...

Annual reports are increasingly voluminous and become more difficult to read and understand for those who are less financially savvy. How can users not understand the annual reports of companies they have invested in? How ...