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Tax Treaty between Guernsey and Seychelles has Entered into Force

|Treaty Development|Guernsey-Seychelles
Guernsey-Seychelles

The income tax treaty between Guernsey and Seychelles entered into force on 12 October 2016. The treaty, signed 27 January 2014, is the first of its kind between the two jurisdictions.

Taxes Covered

The treaty covers Guernsey income tax, and Seychelles business tax, income and non-monetary benefits tax, and petroleum income tax.

Service PE

The treaty includes the provision that a permanen…

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