• Guernsey - Seychelles
    Tax Treaty Enters Into Force


    The Income Tax Treaty between Guernsey and Seychelles entered into force on 12 October 2016 and will come into effect from 1 January 2017.

    The Treaty was signed on 27 January 2014.

    In accordance with the treaty, the following withholding taxes will apply:

    • Dividends: 0%.
    • Interest: 0%.
    • Royalties: 5%.
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