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Non-Executive Directorship
A Mauritius-based Non-Executive Director with tax expertise, for the boards of Global Business Companies and other companies.
- Tax strategy development
- Tax risk management
- Tax compliance oversight
- Tax reporting
Tax practice in Port Louis, Mauritius
Mauritian tax advice from a former Commissioner of Income Tax
Mosafeer Tax Consulting advises Global Business Companies and their management companies, corporate boards, private clients and international investors on Mauritian and international tax. The practice is led by Mustupha Mosafeer, FCCA.
Mustupha Mosafeer, FCCA
Founder and Managing Director
- 1966
- Joined the Mauritius Income Tax Department
- 2000–2006
- Commissioner of Income Tax
- 2006–2013
- Director, Large Taxpayers Department, Mauritius Revenue Authority
- Since 2013
- Technical Advisor to the Mauritius Revenue Authority
60+
DTA and TIEA negotiations led for Mauritius
3
OECD Global Forum peer reviews as assessor
Clients
Who we act for
Global Business Companies and their management companies
Board seats that support substance and tax residence in Mauritius, and advice on treaties, transfer pricing and BEPS.
Corporate boards
A Non-Executive Director who oversees tax strategy, tax risk, compliance and reporting.
High-net-worth individuals
Residence and citizenship in Mauritius, estate and succession planning, and trusts and foundations.
Entrepreneurs
Tax planning for a new or growing business, and its Mauritian tax returns.
Multinationals investing in Mauritius
Structuring the investment, Mauritius’s double taxation agreements, Free Trade Zone companies and the incentives on offer.
Services
What we do
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Advisory and Consulting
Tax planning and structuring, transfer pricing, BEPS, cross-border transactions, disputes with the MRA, and estate and succession planning.
- Tax planning and structuring
- Transfer pricing and BEPS
- Cross-border transactions and tax treaties
- Estate and succession planning
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Tax Compliance and Filing
Preparation and submission of Mauritian tax returns for individuals and for local and international companies, and tax health checks.
- Tax returns for individuals
- Tax returns for local and international companies
- Tax health checks
- International tax reporting requirements
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Training
Training on BEPS, FATCA and the exchange of tax information, and programmes built around your team’s needs, on-site or remote.
- BEPS (Base Erosion and Profit Shifting)
- FATCA (Foreign Account Tax Compliance Act)
- EOI (Exchange of Information)
- Programmes built around your needs
Founder and Managing Director
Mustupha Mosafeer, FCCA
Mustupha Mosafeer has negotiated tax treaties for Mauritius for more than two decades, leading over 60 negotiations of Double Taxation Agreements and Tax Information Exchange Agreements. He represented Mauritius in OECD projects, including the drafting of the OECD Model TIEA, and served as a Global Forum assessor in the peer reviews of St Vincent and the Grenadines, Liechtenstein and Mauritania.
In Mauritius he worked on the adoption of FATCA and the Common Reporting Standard, drafting the implementing legislation and supervising the guidance notes. He has also analysed the effect of the OECD’s BEPS project on the Mauritian tax system.
- FCCAFellow of the Association of Chartered Certified Accountants
- DESSAdministration Fiscale, University of Paris Dauphine
- AuthorIncome Tax in Mauritius (2024)
Engagement
How an engagement works
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A first call
Book a time on Mustupha Mosafeer’s calendar, or email info@mosafeertaxconsulting.com with an outline of the question.
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Scope in writing
Before work starts, we confirm the services, fees and timetable in an engagement letter.
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Fees
We charge by the hour, a fixed fee for a defined piece of work, or a monthly or quarterly retainer for continuing support.
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Identification
Anti-money laundering rules apply to our work, so we may ask for identification and other documents before we act.
Questions
Frequently asked questions
Each service page has its own questions and answers.
What is a Non-Executive Director (NED)?
A Non-Executive Director is a board member from outside the company who provides independent oversight and strategic guidance without taking part in day-to-day management.
Why do Mauritian Global Business Companies need a NED?
A NED helps the company meet its economic substance requirements, which it must do to keep its Mauritian tax residence.
Who leads the work?
Mustupha Mosafeer, a former Commissioner of Income Tax who has led more than 60 tax treaty negotiations for Mauritius.
How is this different from the advice of an accounting firm?
Mustupha Mosafeer spent his career in Mauritian tax administration and policy-making, so the technical advice comes from someone who has seen how the rules are applied in practice.
Can the training take place at our offices?
Yes. We train on-site at your premises or remotely, whichever suits you.
Insights
Latest articles
Navigating the Tax Implications of Expanding Your Business in Mauritius
Residence and source, the choice between a subsidiary and a branch, incentives that depend on substance, and the filing obligations a business takes on when it expands into Mauritius.
Tax Benefits for Small Businesses in Mauritius
How the 1% presumptive tax works for registered small businesses with turnover below Rs 30 million, with a worked example, and the other incentives open to SMEs in 2024.
Understanding the Mauritian Tax Regime
The main taxes in Mauritius as they stood in September 2024, including the 15% corporate rate, the 3% export rate, the QDMTT and the personal income tax bands in force from 1 July 2023.
Book a call with Mustupha Mosafeer
Choose a time on his calendar, or write to us with an outline of your question and we will reply by email.