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Lesotho


  • 19-July-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Lesotho 2023 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Lesotho. It refers to Phase 1 only (Legal and Regulatory Framework).

  • 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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  • 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.

  • 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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  • 15-September-2010

    English, , 1,075kb

    DEV Working Paper 293: Rethinking the (European) Foundations of Sub-Saharan African Regional Economic Integration: A Political Economy Essay

    Support for regional economic integration in Africa runs high amongst the continent’s international development partners and African elites. However, its expression in European forms of economic integration is not appropriate to regional capacities and in some cases may do more harm than good. This lacuna is exacerbated by technical and theoretical analyses rooted either in economics or international relations literatures. This paper

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  • 6-July-2009

    English

    Aid for Trade at a Glance 2009 - Lesotho

    The Aid for Trade at a Glance 2009: Maintaining Momentum report presents the results of the second monitoring exercise of the Aid for Trade Initiative and documents its success so far.

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  • 1-December-2008

    English

    Global Change in African Fish Trade: Engine of Development or Threat to Local Food Security?

    Trade in fish does not lead to a decline in food security and availability of fish for the population of developing countries, according to this study of industrial and small-scale fisheries in the economy of Sub-Sahara Africa.

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    • Globalisation and fisheries

  • 3-January-2008

    English

    Aid for Trade: Donor & Partner Country Profiles

    Aid for Trade at a Glance 2007: The OECD Creditor Reporting System (CRS) database is used to track ODA flows from Development Assistance Committee (DAC) member countries.

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  • 7-April-2005

    English

    Trade and Structural Adjustment: Textiles & Clothing; Steel; Shipbuilding

    Studies include: textile and clothing sectors in Bangladesh, Colombia, Lesotho, Mauritius, USA, Australia and the Slovak Republic; the steel industry in Europe and the US; and shipbuilding in the EU, Japan and Australia.

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