Seychelles

Seychelles has exchange of information relationships with 48 jurisdictions through 36 DTCs and 13 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Viet nam DTC  4 Oct 2005  2005-10-04 7 Jul 2006  2006-07-07 Unreviewed Yes
Georgia TIEA  29 Sep 2015  2015-09-29 not yet in force  1900-01-01 Unreviewed Yes
Malaysia DTC  3 Dec 2003  2003-12-03 10 Jul 2006  2006-07-10 Yes No
Monaco DTC  4 Jan 2010  2010-01-04 1 Jan 2013  2013-01-01 Yes Yes
Indonesia DTC  27 Sep 1999  1999-09-27 20 Apr 2000  2000-04-20 Yes No
Jersey DTC  28 Jul 2015  2015-07-28 5 Jan 2017  2017-01-05 Yes Yes
Bahrain DTC  24 Apr 2010  2010-04-24 3 Feb 2012  2012-02-03 Yes Yes
San Marino DTC  28 Sep 2012  2012-09-28 30 May 2013  2013-05-30 Yes Yes
Mauritius DTC  11 Mar 2005  2005-03-11 22 Jun 2005  2005-06-22 Yes Yes
Cayman Islands TIEA  12 Feb 2014  2014-02-12 not yet in force  1900-01-01 Unreviewed Yes
Malawi DTC  6 Sep 2012  2012-09-06 not yet in force  1900-01-01 Unreviewed Yes
Sri Lanka DTC  7 Nov 2011  2011-11-07 not yet in force  1900-01-01 Unreviewed No
Swaziland DTC  16 Oct 2012  2012-10-16 11 Feb 2015  2015-02-11 Unreviewed Yes
China DTC  26 Aug 1999  1999-08-26 17 Jan 2000  2000-01-17 Yes No
Mozambique DTC  12 Aug 2012  2012-08-12 not yet in force  1900-01-01 Unreviewed Yes
Botswana DTC  26 Aug 2004  2004-08-26 22 Jun 2005  2005-06-22 Yes Yes
Ghana DTC  20 May 2014  2014-05-20 not yet in force  1900-01-01 Yes Yes
Denmark TIEA  30 Mar 2011  2011-03-30 28 Jul 2012  2012-07-28 Yes Yes
Netherlands TIEA  4 Aug 2010  2010-08-04 1 Sep 2012  2012-09-01 Yes Yes
Norway TIEA  30 Mar 2011  2011-03-30 14 May 2012  2012-05-14 Yes Yes
Faroe Islands TIEA  30 Mar 2011  2011-03-30 14 May 2012  2012-05-14 Unreviewed Yes
Zambia DTC  5 Feb 2008  2008-02-05 4 Jun 2012  2012-06-04 Unreviewed No
Zimbabwe DTC  6 Aug 2002  2002-08-06 not yet in force  1900-01-01 Unreviewed Yes
South Africa DTC  26 Aug 1998  1998-08-26 7 Mar 2002  2002-03-07 Yes Yes
India TIEA  26 Aug 2015  2015-08-26 28 Jun 2016  2016-06-28 Unreviewed Yes
Qatar DTC  1 Jul 2006  2006-07-01 9 Aug 2009  2009-08-09 Yes No
Bermuda DTC  21 Jun 2012  2012-06-21 19 Jul 2013  2013-07-19 Yes Yes
Guernsey DTC  27 Jan 2014  2014-01-27 12 Oct 2016  2016-10-12 Unreviewed Yes
Kuwait DTC  5 Feb 2008  2008-02-05 not yet in force  1900-01-01 Unreviewed No
Cyprus DTC  28 Jun 2006  2006-06-28 27 Oct 2006  2006-10-27 Yes No
Lesotho DTC  5 Sep 2011  2011-09-05 not yet in force  1900-01-01 No Yes
Luxembourg DTC  4 Jun 2012  2012-06-04 19 Aug 2013  2013-08-19 Yes Yes
Sweden TIEA  30 Mar 2011  2011-03-30 16 Oct 2013  2013-10-16 Yes Yes
Thailand DTC  26 Apr 2001  2001-04-26 14 Apr 2006  2006-04-14 Unreviewed Yes
Finland TIEA  30 Mar 2011  2011-03-30 22 Nov 2012  2012-11-22 Yes Yes
Isle of Man DTC  28 Mar 2013  2013-03-28 16 Dec 2013  2013-12-16 Yes Yes
Kenya DTC  17 May 2014  2014-05-17 9 Apr 2015  2015-04-09 Yes Yes
Guernsey TIEA  20 Dec 2011  2011-12-20 22 Jul 2012  2012-07-22 Yes Yes
Congo, Democratic Republic of the DTC  12 Aug 2012  2012-08-12 not yet in force  1900-01-01 Yes Yes
Singapore DTC  9 Jul 2014  2014-07-09 18 Dec 2015  2015-12-18 Unreviewed Yes
Iceland TIEA  30 Mar 2011  2011-03-30 14 May 2012  2012-05-14 Yes Yes
Oman DTC  13 Sep 2003  2003-09-13 20 Jan 2004  2004-01-20 Unreviewed No
Tanzania DTC  12 Aug 2012  2012-08-12 not yet in force  1900-01-01 Unreviewed Yes
Switzerland TIEA  26 May 2014  2014-05-26 10 Aug 2015  2015-08-10 Yes Yes
United Arab Emirates DTC  18 Sep 2006  2006-09-18 23 Apr 2007  2007-04-23 Yes Yes
Greenland TIEA  30 Mar 2011  2011-03-30 14 May 2012  2012-05-14 Unreviewed Yes
Belgium DTC  27 Apr 2006  2006-04-27 not yet in force  1900-01-01 Yes No
Ethiopia DTC  14 Jul 2012  2012-07-14 1 Jan 2014  2014-01-01 Unreviewed Yes
Barbados DTC  19 Oct 2007  2007-10-19 28 Feb 2008  2008-02-28 Yes No