OECD: Thailand, Vietnam, and Lesotho sign MLI

15 February, 2022

On 9 February 2022, Thailand, Lesotho, and Vietnam signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Thailand’s MLI position identifies 58 double tax

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UK: Double tax agreement with Lesotho

06 November, 2016

The UK signed a double tax agreement with Lesotho on 3 November 2016. When it goes into effect it will replace the current agreement signed in 1997. The agreement generally follows the provisions of the OECD Model Tax Convention but the following

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South Africa and Lesotho revised Double Tax Treaty (DTA)

02 October, 2014

South Africa and Lesotho signed a double tax treaty on September 18, 2014 to replace the one that has been effective since

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