Mauritius: Litigation, Mediation & Arbitration

The Judicial Committee of the Privy Council has delivered a landmark ruling on Mauritius tax law, clarifying how companies can claim the 80% partial tax exemption on interest income. The decision centers on whether income-generating activities must be part of a company's core business or simply conducted within Mauritius to qualify for the exemption. This interpretation has far-reaching implications for multinational corporations operating under Mauritius' harmonised fiscal regime and its alignment with OEC

The Mauritius Bankruptcy Division declined to wind up Indian Oil despite an unsatisfied statutory demand of MUR 17 million, finding that the company remained solvent with liquid assets exceeding MUR 2.5 billion.

When Mauritian parties enter into cross-border commercial agreements governed by foreign law, they must navigate a complex interplay between contractual freedom and mandatory local requirements. While Mauritius upholds party autonomy in international transactions, the choice of foreign governing law does not entirely displace Mauritian legal principles, particularly regarding public policy limitations, security perfection requirements, and enforcement mechanisms. Understanding these critical considerations

International Arbitration Comparative Guide for the jurisdiction of Mauritius, check out our comparative guides section to compare across multiple countries

Mauritius renegotiating tax treaty is not confirmed yet.

By way of background, Mauritius does not have any legislation which provides for state immunity and is not party to the United Nations Convention on Jurisdictional Immunities of States and their Property (the "Convention").

The Supreme Court of Mauritius has established critical precedents for shareholder disputes involving arbitration clauses, clarifying when courts may intervene to grant interim measures and how costs should be awarded when applications are withdrawn.

International Arbitration Comparative Guide for the jurisdiction of Mauritius, check out our comparative guides section to compare across multiple countries

Following an ex parte application for an interim injunction before the Judge in Chambers by Super-Max Mauritius ("Super-Max")...