Seychelles: Changes to transfer pricing rules
Various changes to transfer pricing laws in Seychelles effective January 2023
Various changes to transfer pricing laws in Seychelles effective January 2023
Act 31 of the Business Tax (Amendment) Act, 2022 (30 December 2022) introduced various changes to the transfer pricing laws in Seychelles effective January 2023, including incorporation of the OECD Transfer Pricing Guidelines.
Transfer pricing reporting and documentation requirements are also expected to be announced in the official gazette.
Read an August 2023 report [PDF 182 KB] prepared by the KPMG member firm in Mauritius
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