The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force for Seychelles on 1 April 2022. With respect to the covered agreements (tax treaties) between Seychelles and the other countries for which the MLI has already entered into force, the MLI is generally effective from 1 January 2023 in respect of withholding taxes and for taxable periods beginning on or after 1 October 2022 in respect of other taxes (six months after entry into force).

Click the following link for the definitive list of reservations and notifications submitted by Seychelles at the time the ratification instrument was deposited.