Lesotho-Mauritius DTA Enters Into Force

Aug. 2, 2021, 5:00 AM

The Mauritian Ministry of Finance July 27 announced that the DTA with Lesotho, signed March 2, entered into force June 7. The provisions generally take effect: 1) July 1, 2022, in Mauritius; and 2) April 1, 2022, in Lesotho. The new DTA: 1) replaces the 1997 DTA; 2) complies with the OECD and UN Model Tax Agreements; and 3) incorporates recommendations of the Base Erosion and Profit Shifting (BEPS) project. [Mauritius, Ministry of Finance, 07/27/21]

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