This information is derived from the State Department's Office of Investment Affairs’ Investment Climate Statement. Any questions on the ICS can be directed to EB-ICS-DL@state.gov
Last Published: 11/1/2016

Bilateral Taxation Treaties

Lesotho does not have a bilateral investment treaty or a free trade agreement with an investment chapter with the U.S. Lesotho does have bilateral investment protection agreements with the United Kingdom (1981) and Germany (1985). In 2004, Lesotho signed a bilateral investment agreement with Switzerland; the agreement has not yet been ratified. The three agreements are posted in full on the UNCTAD website. Lesotho signed an interim Economic Partnership Agreement (EPA) with the European Union in 2009. Negotiations for a full EPA have been completed, and a formal signing is expected in June 2016. In 2008, SACU member states and the United States signed a Trade, Investment, and Development Cooperative Agreement (TIDCA).

Lesotho does not have a bilateral taxation treaty with the United States. There are no taxation issues of concern to U.S. investors.

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