OECD

BEPS MLI: Lesotho deposits instrument of ratification of the MLI

On 28 July 2022, Lesotho deposited its instrument of ratification of the Base Erosion and Profit Shifting (BEPS) Multilateral Instrument (MLI) with the Organisation for Economic Co-operation and Development (OECD). Lesotho confirmed its preliminary positions regarding the permanent establishment (PE) provisions and chose…