On November 4, HM Revenue & Customs announced that the UK has signed the double taxation agreements with Lesotho and with Colombia. The agreements will enter into force when both countries have completed their legislative procedures and exchanged diplomatic notes.
The new DTA will replace the Convention between Lesotho and the UK for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains signed at London on January 29, 1997. The existing taxes to which the Agreement shall apply are in particular:
The existing taxes to which the Convention shall apply are in particular:
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