Practical guides

Understand legal texts in a few pages

12 pages 2026 Free

Investor's express guide — 2025 Investment Code

Law n° 2025-006 of 19 February 2025

Key essentials of Mauritania's new Investment Code: incentive regimes (SME, Intermediate, Poles, Strategic Investments), guarantees, certification procedure, obligations and transitional measures.

InvestmentTaxSMEMauritania
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32 pages 2026 Free

Practical guide to the GTA fiscal and customs regime

Subcontractors of the Grand-Tortue/Ahmeyim Project (Phase 1)

In-depth analysis of the additional act of the Mauritania-Senegal ACI of 21 December 2018: qualification of subcontractors, real and lump-sum regimes, VAT and customs exemptions, tax control and litigation.

GTAHydrocarbonsOil taxMauritania-Senegal
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2026 Free

Guide to the transition from PCM 96 to IFRS

Methodology and key points for Mauritanian companies

Benchmarks and methodology to support the transition from the 1996 Mauritanian Accounting Plan to IFRS standards: restatements, first-time adoption options and impact on financial statements.

IFRSPCM 96AccountingStandards
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Newsletters & bulletins

Our periodic updates

2026 Free

Le Fiscaliste

Our periodic newsletter on Mauritanian taxation

News, reforms and practical points on corporate taxation: corporate income tax, VAT, withholding taxes, annual returns and regulatory updates.

TaxUpdatesCITVAT
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2026 Free

Les Auditeurs

Our bulletin dedicated to audit and statutory auditing

Methodological points, lessons learned and best practices for statutory auditors, internal auditors and Mauritanian finance departments.

AuditStatutory auditingInternal control
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These documents are informative and educational. They do not replace official texts or personalised advice. For any concrete application, please contact our experts.