- Publications & Insights
Javed Niamut is a partner in the Corporate Department of our Mauritius office and a member of our Tax Practice.
He has a broad corporate practice and advises on all forms of M&A activity, private acquisitions and disposals, business structuring, reorganisations and joint ventures.
Javed also advises domestic and overseas clients operating in a wide range of sectors on all aspects of Mauritius corporate tax law. His practice covers both advisory and transactional work and includes structuring and other tax aspects of M&A, demergers, joint ventures and financing transactions, as well as group reorganisations and managing MRA enquiries and dispute.
Javed has an LLB from Oxford Brookes University and a Postgraduate Diploma in Bar Vocational Studies from the University of the West of England. He was called to the Bar of England & Wales in 2011 at the Honourable Society of the Middle Temple and is a member of the Bar Association in Mauritius since January 2013.
- Advised Allianz, one of the world’s leading insurers and asset managers with a century of history in Africa, in its joint venture with Sanlam, the largest non-banking financial services company in Africa.
- Advised Apex Group Ltd, a global financial services provider in relation to the acquisition of GFin Corporate Services Ltd, a Mauritius based and licensed Management Company, providing fund administration services to institutional clients.
- Advised Allianz on its acquisition of a controlling stake in Jubilee Insurance’s general insurance business in Mauritius.
- Advised FISEA, a French impact fund managed by Proparco in an investment in Maris Limited, a Mauritius public company.
- Advised Atiko Group in a mixed debt and equity transaction for the acquisition of JA Delmas, the Caterpillar dealer in 11 West African countries.
- Advised various multinationals investing into and through Mauritius on the tax implications of M&A.
- Advising multinationals on tax residency and permanent establishment exposure.
- Advised leading global financial services firms and banking institutions on the tax aspects of lending transactions.
- Advised on Mauritian taxes applicable to cross border transactions and the Mauritian Double Tax Treaty network and structuring.
Publications & Insights
- Mauritius: Assessment Review Committee denies partial exemption claim on interest income on the basis that interest is not a core income generating activity of the company
- Africa: Tax and currency controls in infrastructure-build projects
- Mauritius: Budget Brief 2023/2024 – an overview of the salient measures
- Mauritius: Supreme Court upholds the applications of arm’s length test on domestic companies and deemed interest on interest free loans
- Mauritius: Finance Act 2022 – Guide
- Mauritius: The MRA clarifies the tax treatment of distributions made by fiscally transparent entities
- Mauritius: Tax Alert – Update on CIGA requirement
- Mauritius: Portable retirement gratuity fund – mandatory contributions by employers as from January 2022
- Mauritius: Re-opening of borders and incentives to live, work and invest
- Mauritius: Tax residence and the impact of the Mauritius Revenue Authority statement of practice on trusts and foundations
- Mauritius: New tax treaty with Lesotho
- Mauritius: Global business companies licensed on or before 16 October 2017 should prepare for major changes this year
- Mauritius: The recently introduced Finance Act, 2020, brought numerous changes
- Negotiations of new double taxation avoidance agreement between Mauritius and Zambia
- COVID-19: A new legal dimension in Mauritius
- COVID-19: Extension of the Government Wage Assistance Scheme and Self-Employed Assistance Scheme, Mauritius (22 April 2020)