Officials from Lesotho and the UK signed a new income and capital tax treaty on 3 November 2016. Once in force and effective, the treaty will replace the 1997 tax treaty between the two countries.

Taxes Covered

The treaty covers Lesotho taxes imposed under the Income Tax Act, 1993 (Act No. 9 of 1993), and covers UK income tax, corporation tax, and capital gains tax.

Residence

If a company …

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