Harshita Dhinwa and Ram Sundar Singh Akela
Introduction
The Tax Residency Certificate was never a complete answer to the question of treaty entitlement on a proper reading of a treaty text and international law. It functioned primarily as a proof
Military Bases, Sovereignty, and the Longue Durée of British Decolonisation
Public Domain; Map Courtesy of the University of Texas Libraries, The University of Texas at Austin.When the United Kingdom and Mauritius signed a historic treaty in May 2025 transferring sovereignty over the Chagos Archipelago, the headlines proclaimed a long-overdue moment
.music has competition as .mu repositions
Identity Digital and it.com Domains are to market the Mauritius ccTLD, .mu, as an open alternative to the .music gTLD. According to it.com, the ccTLD will be marketed internationally as “Everyone’s Music Domain”, starting with outreach at the trademark-focused INTA
Greenland and the Spectre of Dispossession
When it came to grabbing territory, the British had effective techniques by the 1960s. Morning-tea at Downing Street could accomplish what a U.S President’s incontinent media posts have been threatening to do with much froth and fury since 2019. The
CBP Issues WRO on Garments and Apparel Manufactured in Mauritius
On November 18, 2025, U.S. Customs and Border Protection (CBP) announced the issuance of a Withhold Release Order (WRO) against garments, apparel, and textiles manufactured in Mauritius by Firemount Group Ltd. The WRO follows an investigation into the company where
The Weekly Round-up: UK cedes Chagos sovereignty, vote on assisted dying, and gender apartheid in Afghanistan
In UK news
The government has announced that it is ceding sovereignty of the Chagos Archipelago to Mauritius. When granting Mauritius’ independence in 1968, the UK unlawfully separated the Chagos Archipelago and forcibly expelled around 1500 to 2000 inhabitants
Advocacy needs focus: Ruhumatally v The State (Mauritius) [2024] UKPC 15
Most advocates know how burdensome – even embarrassing – it is to advance weak submissions.We used to have a Court of Appeal justice who, after counsel had completed extended submissions on what was apparently thought to have been a strong
Beneficial ownership test is not required under Indo-Mauritius tax treaty
Corporate entities have been invoking the provisions of the India-Mauritius tax treaty and using the infamous “Mauritius route” to avoid paying capital gains tax in India for a while now. This has been a sore subject for tax authorities in
The Smile Telecoms Restructuring Plan: A Closer Look
A restructuring plan completed earlier this year by Smile Telecoms notches up a number of firsts.
By James Chesterman and Tom Davies
African telecommunications provider Smile Telecoms Holding Limited, incorporated in Mauritius, successfully completed a restructuring plan (the Plan) under
Article on Overview of the Forced Heirship Rules Under the Code Civil Mauricien
Cedric Tuyau, LL.M recently published an article entitled, Overview of the Forced Heirship Rules Under the Code Civil Mauricien, Wills, Trusts, & Estates Law ejournal (2020). Provided below is the abstract to the Article. The Republic of Mauritius follows