New South Africa-Lesotho Double Taxation Agreement enters into force

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19 August 2016

New South Africa-Lesotho Double Taxation Agreement enters into force

South Africa has issued Government Notice No. 749, which announced that the new Double Taxation Agreement between South Africa and Lesotho entered into force on May 27, 2016. The Agreement concluded with Lesotho contains elements of both the Organisation for Economic Cooperation and Development and United Nations Model Tax Conventions. Many provisions of the agreement are intended to prevent base erosion and profit shifting.

A Tax Alert prepared by EY's Global Tax Desk Network, attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-1425

Document ID: 2016-1425

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