The Supreme Court’s hard line on statutory time limits
The recent Supreme Court judgment of AAWM Services Ltd (In Liquidation) v. Assessment Review Committee & D.G. Mauritius Revenue Authority delivered on the 23 June 2023 once again highlighted the importance for tax representatives to strictly comply with statutory limitation periods when representing clients whether before the MRA, the ARC or on appeals before the […]
The Mauritian solution to the US SEC saga around crypto exchanges
In June 2023, the U.S. Securities and Exchange Commission (SEC) filed charges against both Binance and Coinbase for operating as unregistered securities exchanges. Binance and Coinbase are two of the world’s largest crypto exchanges[1]. The SEC alleges that Coinbase traded at least 13 crypto assets that are securities and should have therefore been registered with […]