International Tax 2026

MAURITIUS Law and Practice Contributed by: Johanne Hague, Gaelle Angoh Li Ying Pin, Medina Torabally and Béatrice Phanjoo, CMS Prism in association with CMS

CMS Prism in association with CMS specialises in all aspects of revenue law, including tax advisory, transactional tax and tax controversy matters, with a significant cross-border element. It represents clients at all levels of the dispute resolution process, includ - ing before the Supreme Court of Mauritius and the Judicial Committee of the Privy Council. The firm’s expertise is consistently sought out for high-profile tax litigation on complex cross-border matters, in - cluding transfer pricing cases. In addition to do -

mestic and international tax planning, the firm has a strong private wealth practice. It helps (ultra) high net worth individuals, business owners and family offices structure their affairs in a tax-efficient and compli - ant manner. The firm’s founder, Johanne Hague, has appeared as an expert witness in Mauritius tax laws before the UK’s First-tier (Tax) Tribunal and regularly lectures on tax issues at both local and international levels (notably at the International Bureau of Fiscal Documentation).

Authors

Johanne Hague is the founder and managing director of CMS Prism. She is a barrister-at-law practising at the Mauritian Bar and a solicitor of England & Wales. She worked in London for many years at magic circle

Medina Torabally is a senior associate at CMS Prism and a barrister-at-law practising at the Mauritian Bar. She worked as an assistant legal counsel at the Permanent Court of Arbitration and as

law firm Linklaters and US investment bank JPMorgan Chase Bank. She was a senior partner at DLA Piper Africa’s member firm in Mauritius prior to founding CMS Prism. Johanne’s main area of expertise is tax law. She specialises in domestic and international taxation, and her expertise covers a broad range of transactional, contentious and advisory tax matters. She also represents clients before the Supreme Court of Mauritius and the Judicial Committee of the Privy Council.

a litigation associate at a Tier-1 chambers in Mauritius. Medina’s practice mainly focuses on tax advisory and tax controversy matters. She regularly advises multinational and domestic clients on contentious and transactional tax issues and assists clients in connection with audits, investigations and assessments by the Mauritius Revenue Authority. Medina regularly appears before the Revenue Tribunal (previously the Assessment Review Committee) and the Supreme Court. She also has experience in commercial disputes, construction contracts and data protection. Béatrice Phanjoo is an associate at CMS Prism and a barrister-at-law practising at the Mauritian Bar. Prior to joining CMS Prism, she acquired litigation and advisory experience in private practice. Her main areas of expertise were civil and employment law, where she regularly advised domestic clients. Beatrice’s practice now also includes tax controversy and tax advisory matters. She regularly appears before the Revenue Tribunal (previously the Assessment Review Committee) and advises CMS Prism’s clients on the tax implications of cross-border transactions.

Gaelle Angoh Li Ying Pin is the head of dispute resolution at CMS Prism and a barrister-at-law practising at the Mauritian Bar. She leads the firm’s litigation practice with a strong focus on commercial disputes and tax

controversy. Prior to joining CMS Prism, Gaelle was senior state counsel at the Attorney General’s Office of Mauritius, where she worked for over 11 years. Gaelle has played an essential role representing the Mauritius Revenue Authority in complex tax cases. She has successfully handled high-profile tax controversy cases, including transfer pricing, exemptions and anti-avoidance matters. Her advocacy experience spans forums including the Supreme Court of Mauritius and specialised tribunals such as the Revenue Tribunal (previously the Assessment Review Committee).

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