On 23 April 2019, Seychelles published Statutory Instrument 25 of 2019 in the Official Gazette, which contains the Revenue Administration (Country-by-Country Reporting Multinational Enterprise groups) Regulations, 2019. The key aspects of the regulations are as follows:
The regulations also include a schedule that contains the standard CbC report table templates, which are to be followed when filing a CbC report.
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