A Seychelles Limited Partnership (LP) is used in large part for international joint ventures and fund management. Since a Limited Partnership is a flow-throw tax entity, a Seychelles LP may receive income from sources outside Seychelles and be distributed to various international partners without incurring a Seychelles tax liability. This strategy allows for each partner to be responsible for their respective tax liabilities in their resident country without sustaining any additional tax consequences for their joint venture operation or investment funds in Seychelles. Although a Seychelles LP is prohibited from conducting any business activities within the Republic of Seychelles, the Limited Partnership is still required to have a Seychelles resident agent and registered office for the service of process and delivery of legal notice.
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