The new income tax treaty between Lesotho and South Africa was signed on 18 September 2014. Once in force and effective, the new treaty will replace the 1995 tax income treaty between the two countries, which currently applies. Taxes Covered The treaty covers Lesotho taxes imposed under the Income Tax Act, 1993 (as of 18 September 2014), and covers South African normal tax, dividends tax, the withholding taxes on interest and royalties, and the tax on foreign entertainers and sportspersons. Residence If a person, other than an individual, is considered resident in both Contracting States, the competent authorities will determine...