Who we are
MMW Fiscal & Business Consulting brings together accounting expertise acquired in Tunisia and Mauritania with a Spanish tax practice. The firm itself is recent; the careers behind it are not.
The founder
Founder · Chartered accountant and tax adviser
Mohamed Lemine El-Mourteji El Wavi is a Mauritanian chartered accountant and tax adviser. He trained in accountancy at the Institut supérieur de gestion in Gabès, Tunisia, and then qualified in Mauritania as a public finance administrator (administrateur des administrations financières). This dual background, academic and administrative, explains the way he works: the rule first, the structure afterwards.
His professional experience amounts to more than ten years, gained in the field, in accounting, audit, financial management and management accounting. It covers banking, oil and energy, mining, sea and air transport, road transport, development projects and public administration. The names of the companies concerned do not appear here: they belong to his career, not to our marketing material.
This variety of sectors has a practical consequence. Operating cycles, inventories, fixed assets and risks differ from one activity to another, and a balance sheet is not read in the same way depending on what it finances. The work therefore begins by understanding what the company really does, before opening the question of legal form or tax regime.
The firm was established in Las Palmas de Gran Canaria with two partners from Fiscal Tax Canarias: Francesco Junior De Liso, tax lawyer, and José Bruno Ramírez Cubas, chartered accountant. The address is no accident: the archipelago is European Union territory set opposite the Mauritanian coast, and it is from there that files falling under both legal systems are best handled.
Our vision
A file that crosses a border rarely runs into an isolated technical problem. It runs into two administrations, two calendars and two ways of documenting the same transaction. It is that gap the firm was designed to absorb.
We do not handle Spain on one side and Mauritania on the other. Both legal systems are worked on in the same file, by the same team.
A tax regime is described by its conditions, not by its rate. The requirements and exclusions are written down first; any advantage comes afterwards.
Setting up is not the end of the engagement. Filing obligations, deadlines and tax audits come afterwards, and that is where continuing support counts.
Our positioning
The table below does not say that a conventional accountancy firm works badly: for a company established in a single country, it is often the best choice. It says where the difference lies when a file crosses a border.
| Conventional accountancy firm | MMW | |
|---|---|---|
| Legal systems | Command of the law of the country where it practises | Spanish law and Mauritanian law in the same file |
| Working languages | Spanish, sometimes English | French, Arabic, Spanish and English |
| Cross-border project | Referral to a correspondent abroad | A single file, handled from first contact to the filings |
| Local correspondents | Network built in the country where it practises | Correspondents identified in Spain and Mauritania |
| Organisation of the work | Exchanges by email and meetings at the office | Digital exchange of documents and remote meetings |
| Administrative culture | Knowledge of a single administrative environment | Two administrative environments known from the inside |
Our trajectory
We prefer to announce a plan rather than promise a size. The firm is moving forward in three phases, in this order, and each one sets the conditions for the next.
Setting up the firm in Las Palmas, structuring the accounting and tax offering, building the first files on both sides of the corridor.
Consolidating a working presence in Mauritania, through identified correspondents in Nouakchott and Nouadhibou, and through assignments on the ground.
Opening a client portal, then gradually extending our support to the other West African countries where our clients operate.
The team
The firm rests on a simple partnership: Mauritanian accounting and tax expertise, a tax lawyer and a chartered accountant practising in Las Palmas. Each file is handled by the partner whose expertise it calls for.
Founder · Chartered accountant and tax adviser
Mauritanian chartered accountant and tax adviser. More than ten years in accounting, audit, financial management and management accounting, in banking, energy, mining, shipping and public administration.
Tax lawyer · Partner
Tax lawyer in Las Palmas. He handles Spanish and Canary Islands taxation, filing obligations and questions of residence for companies and their directors.
Chartered accountant · Partner
Chartered accountant in Las Palmas. He handles the bookkeeping, the year-end closing and the reporting of companies established in the archipelago, in Spanish and English.
Our working principles
A figure we give is a figure we have checked. When a piece of information is not certain, we say so and we indicate what would be needed to confirm it.
A client’s accounts, contracts and plans do not leave the firm. We never cite the name of a client company as a reference.
A working note must be understood by a company director, not only by a tax specialist. The conditions and the limits are set out in the same place as the advice.
We advise what the file allows, including when that leads to giving up a scheme or to postponing a transaction.
A correct figure is worth more than a promise. Our work begins by understanding the client’s business, not by announcing a tax result.Mohamed Lemine El-Mourteji El Wavi, founder
First conversation
Describe your situation and your timetable to us. We will tell you what is possible, on what conditions, and what has to be checked before any commitment is made.