Seychelles

Jurisdiction Editor: Jimmy Ernesta Seychelles International Business Authority, PO Box 991 Victoria, Mahe, Seychelles Fax: +248 380888 E-mail: jimmy@siba.net

Companies Ordinance, 1972 Companies (Special Licences) Act, 2003 Electronic Transactions Act, 2001 Financial Institutions Act, 2004 Financial Institutions (Domestic Banking Business) Regulations, 1996 Financial Institutions (Non-Domestic Banking Business) Regulations, 1996 Insurance Act, 2008 Insurance (Policy Owners Protection Fund) Regulations, 1996 International Business Companies Act, 1994 (as amended, 2000) International Trade Zone Act, 1995 International Trade Zone Regulations, 1995 (as amended, 2004) International Trust Act, 1994 (as amended, 2000) Limited Partnership Act, 2003 Mutual Fund and Hedge Fund Act, 2008 Protected Cell Companies Act, 2003 (as amended, 2004) Securities Act, 2007 Seychelles International Business Authority Act, 1994

Tax treaties

Botswana China, People's Republic of Cyprus Cyprus - Protocol Indonesia Malaysia Mauritius Oman Oman - Protocol Qatar South Africa Thailand United Arab Emirates Vietnam Zimbabwe

Tax treaties – pending

Barbados Belgium Belgium - Protocol

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