The Government of Guernsey has published a Memorandum of Understanding signed with Lesotho on the application of the 2013 tax information exchange agreement between the two jurisdictions. The MoU clarifies the interpretation and application of Articles 1 (Scope of the Agreement) and 11 (No Prejudicial or Restrictive Measures) of the agreement. The agreement was signed by Lesotho on 16 June 202…