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Located at the crossroads of Africa, Asia and the Middle East, Mauritius is an emerging seat of international arbitration, offering modern legislation...

The distinction between place of effective management (POEM) and central management and control (CMC) has long been a source of uncertainty in tax law.

A review of the treatment in Mauritius, the United States and the European Union of the offence of insider trading confirms the contrasting approaches which these jurisdictions have adopted on the issue...