The income tax treaty between Guernsey and Seychelles entered into force on 12 October 2016. The treaty, signed 27 January 2014, is the first of its kind between the two jurisdictions. Taxes Covered The treaty covers Guernsey income tax, and Seychelles business tax, income and non-monetary benefits tax, and petroleum income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services in a Contracting Party through employees or other engaged personnel for the same or connected project for a period or periods aggregating more than 183 days within any...