Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Seychelles

Recent developments relating to MAP in Seychelles prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• No developments were reported

Other developments relating to MAP

• A MAP guidance document is currently in the process of being drafted and will be subsequently published.

Latest Action 14 Peer Review report

The stage 1 Simplified Peer Review report of Seychelles is expected to be published early 2024.

Tax treaty network of Seychelles

• 33 treaties, applicable to 33 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Seychelles' tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
27	0	6

Source: OECD

Seychelles' MAP programme

Organisation of competent authority function

• six persons in the unit:

  • one head of unit

  • two persons working on MAP cases (both of which work on other tasks as well)

• contact persons for MAP requests:

  • Mr. Fred Morel, Seychelles Revenue Commissioner, 2nd Floor, Maison Collet, Palm Street, P.O Box 50, Victoria, Mahé

  • [phone]

  • [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	No MAP guidance published	-
MAP profile	28 December 2016	https://www.oecd.org/tax/dispute/Seychelles-Dispute-Resolution-Profile.pdf

Overview of Seychelles' MAP Statistics for 2022

Seychelles did not report any MAP cases in its 2022 MAP Statistics.

Please refer to https://www.oecd.org/tax/dispute/map-statistics-seychelles.pdf for details with respect to Seychelles' MAP Statistics.