MAURITIUS Law and Practice Contributed by: Johanne Hague, Ashwin Mudhoo, Medina Torabally and Yushrah Bayjou, CMS Prism – in association with CMS
CMS Prism – in association with CMS is a full- service business law firm regulated by the Attorney General’s Office in Mauritius. The firm was founded in September 2019 by Johanne Hague, a practising English solicitor and a Mauritian barrister. The firm currently includes five lawyers with extensive experi - ence in all practice areas relating to business law, with a particular focus on cross-border transactions with the African continent. CMS Prism routinely advises clients on succession planning, private wealth man -
agement and efficient investment and tax structur - ing, including advising on the benefits of structuring in and through Mauritius. The firm further specialises in all aspects of revenue law, including tax advisory, transactional tax and tax controversy matters, with a significant cross-border element. Its expertise is con - sistently sought for high-profile tax litigation on com - plex cross-border matters, including transfer pricing cases. The firm regularly acts for financial service providers and multinationals.
Authors
Johanne Hague is the founder and managing director of CMS Prism. She is a barrister-at-law practising at the Mauritius Bar and a solicitor of England and Wales. She worked in London for many years, at magic
Medina Torabally is a managing associate at CMS Prism and a barrister-at-law practising at the Mauritius Bar. Medina worked as an assistant legal counsel at the Perma - nent Court of Arbitration and as
circle law firm Linklaters and US investment bank JPMorganChase Bank. She was a senior partner at DLA Piper Africa’s member firm in Mauritius. Johanne’s main area of expertise is tax law, with a specific focus on financial services. She specialises in domestic and international taxation, and her expertise covers a broad range of transactional and advisory tax matters. Her practice also covers a wide range of corporate, finance and commercial matters.
litigation associate at a tier-one chambers. Medina’s practice mainly focuses on tax advisory and tax controversy matters. She regularly advises multina - tional and domestic clients on their contentious and transactional tax issues, and regularly assists clients in connection with audits, investigations and assess - ments by the Mauritius Revenue Authority. She regularly appears before the Assessment Review Committee and other tribunals. Medina also has experience in the fields of commercial disputes, construction contracts and data protection. Yushrah trained as a corporate associate at a tier-one law firm in Mauritius. Her main areas of expertise involve matters of transactional corporate and commercial law, where she regularly advises domestic and international clients on banking and financing transactions. Yushrah’s practice also encompasses assistance to clients on regulatory matters involving activities in the financial services sector. Over her years of practice, Yushrah has also gained experi - ence in the fields of insolvency, securities and capital markets. Yushrah Bayjou is an associate at CMS Prism and a barrister-at-law practising at the Mauritius Bar. Prior to joining CMS Prism as an associate,
Ashwin Mudhoo is an executive and heads the transactions team at CMS Prism. He has more than a decade’s experience at top-tier law firms in Mauritius and was, until recently, corporate legal adviser of Ciel Group,
one of the biggest conglomerates in Mauritius. Ashwin’s time as an in-house lawyer has given him considerable insight into the operational aspects of business. Ashwin’s main area of expertise is trans - actional corporate and commercial law. He advises local and multinational clients on their routine queries in relation to corporate matters as well as their most complex transactions including cross- border transactions, M&A and structured financing.
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