The Seychelles is a country consisting of 115 islands in the Indian Ocean, located between mainland Africa and India. The country was initially a French colony before the British took over, which explains the hybrid of common and civil law with Napoleonic influences. The island group has a friendly tax regime which allows international businesses to import 100% foreign labour. License fees are fixed for life and taxation for International Business Companies is zero. Furthermore, there is no requirement to disclose the identity of shareholders unless a court order is presented.
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