On 23 April 2019, Seychelles published Statutory Instrument 25 of 2019 in the Official Gazette, which contains the Revenue Administration (Country-by-Country Reporting Multinational Enterprise groups) Regulations, 2019. The key aspects of the regulations are as follows:

• The CbC reporting requirement applies for reporting tax years ending on or after 31 December 2019 for MNE groups meeting the…