The Seychelles has 28 tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.
The Seychelles signed the MLI in 2017 and deposited its instrument of ratification on 14 December 2021, listing its non-compliant agreements. The MLI enters into force for the Seychelles on 1 April 2022. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
The Seychelles is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1