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DTC agreement between Guernsey and Seychelles

DTC agreement between Guernsey and Seychelles

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Published by: eoiportal on Jan 28, 2014
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01/28/2014

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1
ANNEX II
AGREEMENT BETWEEN THE STATES OF GUERNSEY AND THE GOVERNMENT OF THE REPUBLIC OF SEYCHELLES FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
 
2
SUMMARY OF THE AGREEMENT Title and Preamble SCOPE OF THE AGREEMENT
Article 1 Persons covered Article 2 Taxes covered
DEFINITIONS
Article 3 General definitions Article 4 Resident Article 5 Permanent establishment
TAXATION OF INCOME
Article 6 Income from immovable property Article 7 Business profits Article 8 Shipping and air transport Article 9 Associated enterprises Article 10 Dividends Article 11 Interest Article 12 Royalties Article 13 Capital gains Article 14 Income from employment Article 15 Director 
s’ fees
 Article 16 Artistes and sportsmen Article 17 Pensions and Annuities Article 18 Government service Article 19 Students Article 20 Professors and teachers Article 21 Other income
 
3
METHODS FOR ELIMINATION OF DOUBLE TAXATION
Article 22 Elimination of double taxation
SPECIAL PROVISIONS
Article 23 Non-discrimination Article 24 Mutual agreement procedure Article 25 Exchange of information Article 26 Members of diplomatic missions and consular posts
FINAL PROVISIONS
Article 27 Entry into force Article 28 Termination

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