Recent Amendments to Seychelles’ Transfer Pricing Regulations

In Seychelles, modifications to the Transfer Pricing (“TP”) regulations have been implemented through the enactment of Act 31 within the Business Tax (Amendment) Act, 2022, effective since January 2023. The Seychelles Revenue Commission (“SRC”) conducted a TP Awareness Session to elucidate these changes.

Key Highlights of the Updated TP Laws:

Reporting and Documentation Specifications:

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