Caption: Prof. Dr. Victor van Kommer, Director of Capacity Building and Tailored Services and Member of the IBFD Executive Board
09 September 2025, Port Louis: The Finance and Tax Academy hosted the first edition of their exclusive annual event on tax, in collaboration with the International Bureau of Fiscal Documentation (IBFD), on 9 September 2025 at the Maritim Resort & Spa Mauritius in Balaclava, with the distinguished presence of Mr. Muhammad Reza Cassam Uteem, Minister of Labour and Industrial Relations of Mauritius.
Held under the theme “Global Tax Developments: Challenges and Opportunities,” the event attracted over 98 participants from across the financial services sector, including law firms, accounting firms, management companies, and academia.
The opening address was delivered by Mr. Muhammad Reza Cassam Uteem, Minister of Labour and Industrial Relations of Mauritius, who noted: “In December 2024, I was here at the launch of the Finance and Tax Academy, and I am pleased to attend this very interesting seminar organised in collaboration with the IBFD and Mauritius Finance. Today’s topic ‘Global tax development challenges and opportunities’ is extremely important, at a time when our jurisdiction is being called upon to rethink itself in the light of international tax development.”
Caption: Mr. Muhammad Reza Cassam Uteem, Minister of Labour and Industrial Relations of Mauritius
As a tax practitioner of 30 years’ standing, the Minister took the audience through the evolution of the tax landscape, starting from the Revenue Rule to conventions on supremacy of the country of residence, followed by the conventions on avoidance of double taxation and prevention of fiscal evasion with respect to income and capital. He went on to outline the concept of exchange of information and finally culminated with the OECD’s base erosion and profit shifting project, where he underlined the latest development as 15+ countries having ratified and already implemented the Qualified Domestic Minimum Top-up Tax (QDMTT) under the OECD’s Pillar 2 framework.
He concluded by noting that the Mauritius government would not impose any regulations without consultation, assuring stakeholders that they would be consulted and indeed invited to come up with proposals that would help Mauritius maintain its competitive advantage.
Next on stage was Prof. Dr. Victor van Kommer, Director of Capacity Building and Tailored Services and Member of the IBFD Executive Board. The international tax expert highlighted the pace of change in global tax, the implementation of the OECD’s BEPS project, and the implications of the Global Minimum Tax for Mauritius and beyond.
He stated: “The OECD Pillar 2 developments are rather complex, but complexity also gives rise to opportunities, including in business development. What is music to my ears are the words of Minister Reza Uteem that for new regulations the government will enter into a consultation process. I come from the Netherlands, where the culture is such that we love consultation. It takes longer but ensures that you finally reach your goal the right way. Consultation is key.”
He stated that key questions one must ask themselves as a tax practitioner in the modern world are: How to organise taxation? How to fit in digital transformation? Can people understand what are the behavioural aspects of tax avoidance? He explained that the primary idea behind BEPS and Pillar 2 is the whole concept of substance, technically termed ‘economic footprint or presence’, as well as to find a way to stop tax competition, or ‘the race to the bottom’.
On the sidelines of the event, he emphasised that both Mauritius and the Netherlands are relatively smaller countries, and such economies must be open to what is happening in their neighbouring countries, especially in the heavily inter-connected taxation domain. He noted that a key question was how far would Mauritius go to adapt, emphasising that it had already embraced the QDMTT, and could now observe what others are doing, and take cautious next steps to sustain its edge as a high-end service centre.
Prof. van Kommer next led a technical session on international tax developments, followed by two expert panel discussions on transfer pricing and dispute resolution. An authority on tax administration, Prof. van Kommer has been closely involved in many IBFD projects related to tax and developments (mainly in Africa and Asia). In addition, his definitive Handbook on Tax Administration has been translated into several languages and used in many countries.
The event, sponsored by leading industry players such as ER Group, Rogers Capital – Fiduciary, SWAN as GOLD sponsors and APEX as Silver sponsor, ended with a networking session.
Meanwhile, Gilbert Espitalier-Noël, Group CEO, ER Group commented on the sidelines of the event: “This inaugural forum provides a platform to address factors that shape Mauritius’s ability to compete globally. As international tax frameworks evolve and influence our local context, building knowledge, rigour, and collaboration becomes essential. We are proud to stand alongside both public and private actors in shaping a more resilient and forward-looking economic future.”
Caption: Shameemah Abdool Raman, Head of the Finance & Tax Academy
In conclusion, Shameemah Abdool Raman, Head of the Finance & Tax Academy, stated: “Prof. van Kommer’s participation ensured that our inaugural event was both insightful and impactful. We are confident this first edition has equipped participants to navigate global tax challenges and seize new opportunities for Mauritius. As an unparalleled authority on tax administration, Prof. van Kommer’s involvement has set a high benchmark for our subsequent editions.”
L to R: Mr Fariis Jahangeer- Barrister at Law and Director, The Finance & Tax Academy; Shameemah Abdool Raman, Head of the Finance & Tax Academy; Mr. Muhammad Reza Cassam Uteem, Minister of Labour and Industrial Relations of Mauritius; and Mrs Sooraiya Capery- Managing Director – Rogers Capital-Compliance, and Director, The Finance & Tax Academy.
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About The Finance and Tax Academy
Launched in February 2024 by Rogers Capital, the Finance and Tax Academy (The Academy) aims to elevate tax education in Mauritius.
The vision of The Academy is to foster a community of lifelong learners by offering accessible, high-quality education. Our dedicated trainers work tirelessly to ensure that our trainees receive a world-class education that prepares them for success.
With courses designed for all levels and in partnership with GRAMES Tax Guild LLP, the academy offers hybrid learning sessions on international taxation and domestic tax.
About the International Bureau of Fiscal Documentation (IBFD)
The International Bureau of Fiscal Documentation (IBFD) was established in 1938 and is headquartered in Amsterdam, the Netherlands. It’s a non-profit organisation, with a global network of offices, and representatives in over 50 countries.
Our staff of over 200 global IBFD tax experts provide you and the wider tax community with the most comprehensive, up-to-date information and education on international tax law.
Whether you’re a tax professional, a business owner, or a government official, we can help you stay informed about the latest international tax developments in the region and make informed tax decisions. Our dedicated team of tax law experts are committed to delivering tailored solutions that meet your unique information and training needs.
About the speaker
Prof. Dr. Victor van Kommer Director of Capacity Building & Tailored Services, Member of the Executive Board, IBFD
Prof. van Kommer joined the International Bureau of Fiscal Documentation (IBFD) in 2000 and became a Director and Executive Board Member in 2008. He leads Capacity Building and Tailored Services and previously headed IBFD’s Government Consultancy Department.
Before IBFD, he served at the Dutch Ministry of Finance, holding senior roles in the Tax and Customs Administration, including the FIOD. He oversaw the merger of fiscal and economic investigation units and contributed to reform efforts in tax governance.
An authority on tax administration, Prof. van Kommer has authored several books, including the widely translated Handbook on Tax Administration. He holds a master’s and PhD in Tax Law from the University of Leiden. He was Professor of Tax Policy at Utrecht University (2008–2022) and is currently Professor of Tax and Economics at Nyenrode Business University.
