Seychelles

First reporting fiscal year: Commencing on or after 1 January 2018.

Consolidated group revenue threshold: EUR 750 million

Filing deadline: 12 months following the end of the reporting fiscal year

Local filing required: No

Surrogate parent entity filing permitted: No

First review of the domestic legal framework: 2017/2018

Seychelles confirms that its rules have not changed and continue to be applied effectively. Seychelles continues to meet all terms of reference.

It is recommended that the Seychelles take steps to implement processes or written procedures to ensure that the exchange of information is conducted in a manner consistent with the terms of reference relating to the exchange of information framework as soon as possible. This recommendation remains in place since the 2018/2019 peer review.

Seychelles does not yet have controls in place to ensure the appropriate use of CbC reports.

It is recommended that the Seychelles take steps to ensure that the appropriate use condition is met as soon as possible. This recommendation remains in place since the 2017/2018 peer review.

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