Lesotho

Lesotho has exchange of information relationships with 14 jurisdictions through 12 DTCs and 2 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Isle of Man TIEA  16 Sep 2013  2013-09-16 3 Jan 2015  2015-01-03 Yes Yes
United Kingdom DTC  17 Dec 1997  1997-12-17 23 Dec 1997  1997-12-23 Yes No
South Africa DTC  24 Jul 1996  1996-07-24 9 Jan 1997  1997-01-09 Yes No
Swaziland DTC  18 Aug 2012  2012-08-18 not yet in force  1900-01-01 Unreviewed Yes
Malawi DTC  18 Aug 2012  2012-08-18 not yet in force  1900-01-01 Unreviewed Yes
Uganda DTC  15 May 2014  2014-05-15 not yet in force  1900-01-01 Yes Yes
Mauritius DTC  29 Aug 1997  1997-08-29 9 Sep 2004  2004-09-09 Yes No
Botswana DTC  20 Apr 2010  2010-04-20 not yet in force  1900-01-01 Yes No
Seychelles DTC  5 Sep 2011  2011-09-05 not yet in force  1900-01-01 No Yes
Guernsey TIEA  3 Jul 2013  2013-07-03 3 Jan 2015  2015-01-03 Yes Yes
Congo, Democratic Republic of the DTC  18 Aug 2012  2012-08-18 not yet in force  1900-01-01 Unreviewed Yes
Mozambique DTC  18 Aug 2012  2012-08-18 not yet in force  1900-01-01 Unreviewed Yes
Tanzania DTC  18 Aug 2012  2012-08-18 not yet in force  1900-01-01 Unreviewed Yes
Zambia DTC  18 Aug 2012  2012-08-18 not yet in force  1900-01-01 Unreviewed Yes