The Seychelles is a group of islands
in the Indian Ocean, northeast of Madagascar in the Eastern
Africa region. The national languages of the country are English,
French and Creole, and the population is approximately 80,000.
The legislation is based on British
Common Law and French civil law. The International Business
Companies Act came into force in 1994.
Tax
system facts:
Offshore profits are not taxed, as well as capital gains and
dividends received from foreign sources. There is no individual
income tax in the Seychelles. A Double
Taxation Treaty was signed with Thailand, and the treaties
with Cyprus and South Africa are in the process of negotiations.
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