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Lesotho


  • 26-April-2023

    English

    Aid at a glance charts

    These ready-made tables and charts provide for snapshot of aid (Official Development Assistance) for all DAC Members as well as recipient countries and territories. Summary reports by regions (Africa, America, Asia, Europe, Oceania) and the world are also available.

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  • 14-novembre-2022

    Français

    Statistiques recettes publiques Afrique: conclusions Lesotho

    Le ratio impôts/PIB au Lesotho¹ a diminué de 1.2 points de pourcentage entre 2019 et 2020, passant de 21.3 % en 2019 à 20.1 % en 2020. En comparaison, la moyenne* des 31 pays africains figurant dans la publication 2022 a diminué de 0.3 point de pourcentage sur la même période, et s’élevait à 16.0 % en 2020.

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  • 28-juillet-2022

    Français

    Le Lesotho dépose un instrument pour la ratification de la Convention multilatérale BEPS

    Le Lesotho a déposé son instrument de ratfication de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l’érosion de la base d’imposition et le transfert de bénéfices (la Convention BEPS) soulignant ainsi son engagement ferme à prévenir l’utilisation abusive des conventions fiscales et le BEPS par les entreprises multinationales.

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  • 22-mai-2017

    Français

    Il faut libérer le potentiel des entrepreneurs africains pour accélérer la transformation industrielle du continent, selon les Perspectives économiques en Afrique 2017

    Ahmedabad, Inde, 22 mai 2017 – Les gouvernements africains doivent s’appuyer davantage sur les entrepreneurs du continent pour industrialiser leurs économies, d’après les Perspectives économiques en Afrique 2017.

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  • 22-novembre-2016

    Français

    Inspecteurs des impôts sans frontières : des avancées significatives

    Des avancées significatives ont été réalisées grâce à un programme international qui a vocation à améliorer l'aptitude des pays en développement à renforcer le recouvrement de leurs recettes intérieures grâce au durcissement de leurs capacités en matière de vérification fiscale.

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  • 4-November-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Lesotho 2016 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 'Phase 2: Implementation of the Standards in Practice' Global Forum review of Lesotho. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. 'Fishing expeditions' are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 3-August-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Lesotho 2015 - Phase 1: Legal and Regulatory Framework

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. 'Fishing expeditions' are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 3-août-2015

    Français

    Le Forum mondial diffuse de nouvelles notes de conformité en matière de transparence fiscale

    e Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales publie aujourd’hui de nouveaux rapports d’examen par les pairs portant sur 12 pays ou juridictions, se rapprochant un peu plus de son objectif de mettre en œuvre des normes mondiales de transparence et d’échange de renseignements en matière fiscale.

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  • 6-juin-2011

    Français

    Perspectives Économiques en Afrique 2011

    L'édition 2011 des Perspectives économiques en Afrique, a été lancée aujourd’hui, le 6 juin 2011 à Lisbonne.

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  • 25-January-2011

    English

    First Regional Experts’ Meeting of the Joint OECD/AfDB Initiative to Support Business Integrity and Anti-Bribery Efforts in Africa

    The First Regional Experts’ Meeting of the Joint OECD/AfDB Initiative to Support Business Integrity and Anti-Bribery Efforts in Africa took place on 13 – 14 January 2011 in Lilongwe, Malawi, and officially launched the Joint Initiative.

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