About the Directors

A French and Mauritian citizen and resident born in 1954. He is a well-known Mauritian businessman engaged in the activities of textiles, sugar plantations and international commerce, generally.

He is the founder and Managing Director of the successful textile agency Livring Ltd which is widely engaged in international transactions with textile companies from many jurisdictions, and is responsible for administering their accounts and commercial activity from a multi-jurisdictional standpoint.

He maintains extensive commercial and professional contacts throughout France, the United Kingdom and other European Union countries, and has extensive exposure to business in Europe, and in the Indian Ocean Rim.

A British citizen born in 1945. Admitted as solicitor in New South Wales in 1976, called to the New South Wales and Victorian Bars in 1982. Called to the English Bar (Gray's Inn), and Hong Kong Bar, in 1986.

From 1976 to 1980 he was a solicitor in Sydney, Australia, becoming a partner of Allen Allen & Hemsley in 1980 before being called to Bar in 1982 to practise in Sydney. In 1986 he commenced practice as a barrister in Hong Kong and from 1991 to 1992 he practised from Monaco as an independent legal consultant to clients in the Far East, Australia, USA, France and the UK before returning to Hong Kong where he practised at the Bar until early in 2000. He continues to practise at the Hong Kong Bar, but now devotes much of his efforts to the business activities of Corporate & Chancery in Mauritius.

Areas of practice are specifically Revenue Law, Trust and Equity Law; coupled with commercial advice.

He is the author and contributor of numerous specialist book publications, including Tax Planning for Companies, (1980), Rydge Publications, Sydney; The Australian Taxation System, (1985), Longman Professional Publishing, Sydney; International Tax Systems and Planning Techniques, (1983-1987), Longman Professional Publishing, London; Public Company Finance, (1986), Law Book Company, Sydney. He is also the editor of the 1st and 2nd editions (1991 and 1992) of Robert Burns (under the pseudonym 'Iain Gordon').

Other Articles and Publications in Australia include Corporate Benefaction, (1979); Foreign Investment in Australia, (1980); Leveraged Leasing, (1981); The Taxation of Trusts, (1982); Taxation of Payments to Non-Residents for Independent Personal Services, (1982); Offshore Tax Planning, (1983); Trusts, Companies & Partnerships: Trusts, (1984); Domestic Tax Aspects of Trusts, (1984); Losses, (1985); Understanding the Capital Gains Tax Legislation, (1985); and Unit Trusts & the Liabilities of Unit Holders, (1986).

Unpublished Papers delivered at Professional Seminars have included Recent Developments in Trust Law, (1979); Trends in Judicial Approach in Income Tax Matters, (1981); Tax Considerations in Choice of Legal and Financial Structures, (1983); Retrospectivity and Statutory Interpretation, (1983); The Experience with Anti-Avoidance Measures, (1984); Aspects of Trade Practices Legislation, (1985); and Tax Planning, General Investment and Exchange Control in Australia, (1985).

In Hong Kong, his Papers have included Update on Australian Tax, (1987); Corporate Tax Planning, (1987); Tax and the China Trader, (1988); Section 61A, (1996); In Consequence of the Decision in Bartica, (1997); The Trustee: Non-Beneficial Derivation of Income: The Tax Consequences, (1997); The Changing Face of the Concept of Source in Hong Kong, (1997); and Practice, Procedure & Evidence before Boards of Review (1999).

A British Citizen born in 1953. Called to the English Bar (Gray's Inn) in 1978, he is a postgraduate of London University where he achieved Merit & Distinction in his international tax Masters. He is a Fellow of the Chartered Institute of Arbitrators.

Practising initially from UK Chambers in commercial and company litigation, liquidations and banking transactions, he moved to Hong Kong in 1986 where he was employed by the Government in the Commercial Crime Unit until 1988. He then commenced private practice at the Hong Kong Bar, specialising in company and commercial law. Tax experience has extended to structuring holding companies for regional licensing, advising on offshore jurisdictions and transactions, international corporate planning with the use of offshore centres, structuring of aircraft leases, interpretation and utilisation of tax treaties, use of profit jurisdictions and related re-invoicing techniques, migration of companies. He also specialises in international transfer pricing and planning.

He has delivered a number of Papers at Academic & Professional Seminars including The Taxation of Derivatives & Swap Mechanisms in the UK, (Hamburg University, 1994); Trends in International Transfer Pricing, (London University, 1994); Tax Planning Opportunities in the Asia Region - Transfer Pricing, (Asia Law & Practice, Hong Kong 1995); Acceptable Treaty Shopping & Limitation of Benefits, (Inter-Pacific Bar Association, Delhi, 1996); Transfer Pricing in the SEA region, (Asia Law & Practice, Hong Kong, 1996); Transfer Pricing Techniques with Intangibles - The OECD 1995 Guidelines, (Hong Kong Institute of Chartered Accountants, 1997).

Recent publications for the Hong Kong Law Society Gazette have included Direct Investment into India via Mauritius - Acceptable Treaty Shopping? (1996) and articles on the USA section 482 Transfer Pricing Regulations and USA Trends (1996).

A British Citizen born in 1963, now a resident of Mauritius. One of the founders of Brooks Macdonald, a leading London investment advisory company with approaching GBP1 billion in assets under management. Martin is regulated by the UK FSA and continues to practise advising high net worth clients around the world. He also conducts international outsourcing operations relating to financial services from Mauritius.

Our Senior Management Staff

A Malaysian citizen (with permanent residence status in Mauritius; born in 1959. Admitted as a Member of The Institute of Chartered Management Accountants in 1989.

Since 1984 Ms Kwong-Chian has been wholly engaged in the area and practice of accounting, both as a financial controller and a management controller. Although her primary language is English, she is also fluent in Mandarin, Cantonese and Creole.

A Mauritian citizen born in 1961.

Mrs. Seetohul has been engaged - both in Mauritius and overseas - in secretarial and office administration since 1983. She is fluent in English, French, Creole and Hindi.

A Mauritian citizen born in 1981.

Miss Joosub has been wholly engaged in clerical and administrative work since 1997. She is fluent in English, French and Creole.