This publication reviews the quality of the Seychellesa legal and regulatory framework for the exchange of information for tax purposes.Constitution of the Republic of Seychelles, 1993 Tax system Income and non monetary benefits tax Bill (draft), 2010 Revenue Administration Act, ... 2009 Excise Tax Act, 2009 Social Security (contributions) (Amendment) Regulations, 2007 Goods and Service Tax Regulation, 2003 Laws governing companies Commercial Code Act, 1976 Companies ordinance, 1972 Registration of Association Act, 1959anbsp;...
Title | : | Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Seychelles 2011 Phase 1: Legal and Regulatory Framework |
Author | : | OECD |
Publisher | : | OECD Publishing - 2011-01-27 |
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