Seychelles

Jurisdiction Editor: Jimmy Ernesta

Companies Ordinance, 1972 Companies (Special Licences) Act, 2003 Electronic Transactions Act, 2001 Financial Institutions Act, 2004 Financial Institutions (Domestic Banking Business) Regulations, 1996 Financial Institutions (Non-Domestic Banking Business) Regulations, 1996 Foundations Act, 2009 Insurance Act, 2008 Insurance (Policy Owners Protection Fund) Regulations, 1996 International Business Companies Act, 1994 (as amended, 2009) International Trade Zone Act, 1995 International Trade Zone Regulations, 1995 (as amended, 2004) International Trust Act, 1994 (as amended, 2000) Limited Partnership Act, 2003 Mutual Fund and Hedge Fund Act, 2008 Protected Cell Companies Act, 2003 (as amended, 2004) Securities Act, 2007 Seychelles International Business Authority Act, 1994 (as amended, 2005)

Proposed Laws

Companies Bill, 2011 Trusts Bill, 2011

Tax treaties

Barbados Botswana China, People's Republic of Cyprus Cyprus - Protocol Indonesia Malaysia * Mauritius Oman Oman - Protocol Qatar South Africa Thailand United Arab Emirates Vietnam Zimbabwe * Labuan companies excluded from the benefits of the treaty

Tax treaties – pending

Bahrain Belgium Belgium - Protocol Belgium - 2009 Protocol Kenya Luxembourg Malawi Mauritius - Protocol Monaco Mozambique South Africa - Protocol Sri Lanka Zambia

Tax treaties – Planned negotiations

Burundi Congo Morocco

Tax Information Exchange Agreements – pending

Denmark Faroe Islands Finland Greenland Iceland Netherlands Netherlands - Protocol Norway Sweden

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