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Mauritius has approved regulations to bring the pending Protocol amending its 1982 tax treaty with India into force. The Protocol introduces a Principal Purpose Test and revised anti-abuse provisions, while existing grandfathering protections for certain shares acquired before 1 April 2017 remain outside the PPT’s scope.

Mauritius has fundamentally reformed its electronic transactions framework, shifting from form-based requirements to functional equivalence principles that prioritize identity, intention, reliability, and control over the medium of transaction. The Amendment Act introduces groundbreaking provisions for electronic transferable records, automated contracting, and cross-border digital commerce that will reshape how businesses design and operate their digital contracting systems. This evolution addresses the in

Artificial intelligence is reshaping the fiduciary and corporate services industries. Automation is increasingly being used across a growing number of processes - this shift is not just on the horizon, it is visible today.