Global Forum on Transparency and Exchange of Information for Tax Purposes: Seychelles 2026 (Second Round, In‑depth Review)

This peer review report analyses the implementation of the standard on transparency and exchange of information on request (EOIR) for Seychelles, through the in-depth review conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes. Seychelles had been previously reviewed under the second round of EOIR peer reviews, and then again through a supplementary review. Following these reports, Seychelles took actions to address the issues identified in its supplementary review report and requested for an in-depth review to reflect the progress it had made. This in-depth review report presents the latest findings on Seychelles’ compliance with the EOIR standard.