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Ambareen Beebeejuan is on the faculty of the University of Mauritius where she teaches Trusts, Revenue, Company and Insolvency Law. Prior to joining the University, Ambareen was a Senior Legal Executive in the Investment Funds and Financial Intermediaries team at BLC Chambers. Ambareen advises on capital and investment vehicles structuring.
This paper aims to analyze the general anti-avoidance legislative provisions of the Mauritius Income Tax Act. In doing so, the importance of certainty in law regarding tax matters will be highlighted, and the need for an appropriate legal framework to combat transfer pricing abuses in Mauritius will be discussed. In the absence of data on transfer ... Read More»
Review Article: J Civil Legal Sci 2017, 6:236