The income tax treaty between Jersey and Seychelles entered into force on 5 January 2017. The treaty, signed 28 July 2015, is the first of its kind between the two jurisdictions. Taxes Covered The treaty covers Jersey 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 through employees or other engaged personnel if the activities continue for the same or connected project within a Contracting Party for a period or periods aggregating more than...