Seychelles Ratifies Protocol to TIEA with Guernsey
On 24 April 2017, Seychelles published the ratification instrument for the protocol to the 2011 tax information exchange agreement with Guernsey. The protocol, signed 12 August 2016 by Seychelles and 1 September 2016 by Guernsey, repeals Article 11 (No Prejudicial or Restrictive Measures) of the agreement. Article 11 provides that neither Party may apply prejudicial or restrictive measures base…
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