OrbitaxUpdate - Guernsey Ratifies Tax Treaty with Seychelles
|Treaty Development|Guernsey-Seychelles
On 25 June 2014, Guernsey ratified the pending income tax treaty with Seychelles. The treaty was signed 27 January 2014, and 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 provisions that a permanent est…
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