Seychelles

3 - Advance rulings

Articles 3.13.2 (a), (b)3.33.43.53.6 (a), (b), (c)3.73.83.9 (a) (i), (ii), (i), (ii), (iii), (iv), (c), (d)
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Indicative date of implementation 1 January 2021
Definitive date of implementation 31 December 2020
Shift Shift from Cat. C to Cat. B notification.

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