Mauritius has published Government Notice No. 114 of 2021, which provides for the ratification of the new income and capital tax treaty with Lesotho. The Treaty was signed by Mauritius on 14 January 2021 and by Lesotho on 2 March 2021. Once in force and effective, the new 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 and covers Mauritius income tax. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the person's...