Lesotho


  • 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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  • 29-juillet-2015

    Français

    Lesotho perspectives économiques en Afrique 2015

    D’après les projections, le Lesotho parviendra à une croissance modeste, de 4.9 % en moyenne, à moyen terme (2015-16), malgré la faible progression de son secteur des mines et carrières et les conséquences, pour l’industrie textile et la confection, du retard pris par les États-Unis sur le renouvellement de la Loi sur la croissance et les opportunités économiques en Afrique (AGOA), qui arrive à expiration en 2015.

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  • 27-March-2015

    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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  • 19-February-2013

    English

    Aid Statistics, Recipient Aid at a glance

    The charts show for each of the following countries and territories, and for the years 2009-2011: net ODA receipts, top ten donors of gross ODA, population and GNI per capita and bilateral ODA by sector.

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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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  • 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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  • 24-mai-2010

    Français

    Perspectives Économiques en Afrique 2010

    Cette neuvième édition des Perspectives économiques en Afrique décrit un continent encore convalescent après la pire crise économique que le monde ait connue depuis un demi-siècle.

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  • 5-March-2010

    English

    Africaneconomicoutlook.org

    The Development Centre's award-winning website keeping its finger on the economic pulse of Africa.

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