The new income and capital tax treaty between Lesotho and Mauritius entered into force on 7 June 2021. The Treaty, signed by Mauritius on 14 January 2021 and by Lesotho on 2 March 2021, replaces 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 residence for the purpose of the treaty through mutual agreement, having regard to its place of...