| Revenue law: Definition of Notion of Taxation - Types of Taxes: Income Tax - Business Tax - Customs Tax, VAT - Types of Payment Systems - Institutional Aspect of Tax: The Mauritius Revenue Authority, Powers and Duties of the Director General, Recovery of Tax - Tax Avoidance and Tax Evasion.
Historical Background. Maxims of Equity. Creation, Nature and Classification of Trusts; Statutory Requirements of the Trust Instrument; Discretionary and Protective Trusts; Appointment of Trustees; Charitable Trusts; Purpose Trusts: Non-Charitable and Charitable: Legal Definition and Scope of Charities. Enforcers and Protectors. Appointment of Trustees and Termination of Trusteeship. Powers of Trustees: Maintenance, Advancement. Duties of Trustees: Fiduciary Nature of Trusteeship. Remuneration of Trustees; Breach of Trust: Liabilities, Indemnities and Defences; Jurisdiction of Court to make Orders; Failure, Lapse and Termination of Trusts. Variation of Trusts. Constructive Trusts and Remedies for Breach of Trust.
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Administrative assistant: TASLIMA BOODHUN-JHUMKA
Telephone: 4037400
Email: t.boodhun@uom.ac.mu |
