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Member Articles


What is the Current Impact of the COVID-19 Pandemic on Commercial and Consumer Contracts?

The Covid-19 pandemic is still interfering heavily with international trade creating disruptions and delays on an unprecedented scale. The world has completed more than one year since the Covid-19 outbreak. However, its ...

Extension of the Mutual Counter Guarantee Fund and Implementation of Corporate Capitalization Fund

Decree-Law No. 63/2021, of 28 July, has amended Decree-Law No. 10-J/2020, of 26 March, and the Mutual Counter Guarantee Fund (“Fundo de Contragarantia Mútuo”) will, exceptionally and temporarily, be able to provide ...

Technological Free Zones Regime

Decree-Law 67/2021, of 30 July, establishes the regime and defines the governance model for promoting technology-based innovation through the creation of technological free zones. TFZs are physical environments for test ...

Determination of the Revaluation Coefficients for Annual Remuneration

Ordinance 169/2021 of 5 August approved the values of the revaluation coefficients to be applied to the update of the annual remuneration recorded as the basis for calculating retirement and disability pensions under the ...

Half-hearted Refunds for Inverted Duty Structure Supplies

Authors: Reena Khair & Shreya Dahiya Even after four years of the introduction of Goods and Service Tax, there is a lack of clarity on many substantive and procedural issues. One such issue is the absence of comple ...

Validity of Mauritius TRC Authenticated (Once Again!) by Indian Tax Tribunal

In the recent matter of Asia Today Limited1, the Hon’ble Mumbai Tribunal has held that even in a case of a foreign entity which has first been incorporated in British Virgin Islands and later redomiciled to Mauritius, ...

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