The Double Taxation Relief (Taxes on Income) (Lesotho) Order 1997

1. Introductory Text

2. 1. This Order may be cited as the Double Taxation Relief...

3. 2. It is hereby declared— (a) that the arrangements specified in...

4. Signature

5. 1. SCHEDULE

      CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE KINGDOM OF LESOTHO FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS

      1. The Government of the United Kingdom of Great Britain and...

      2. Desiring to conclude a Convention for the avoidance of double...

      3. Have agreed as follows:

      4. Article 1 Personal scope

         1. This Convention shall apply to persons who are residents of...

      5. Article 2 Taxes covered

         1. 1. The taxes which are the subject of this Convention are:...

         2. 2. Notwithstanding the provisions of paragraph (1) of this Article, the...

         3. 3. This Convention shall also apply to any identical or substantially...

      6. Article 2 General definitions

         1. 1. For the purposes of this Convention, unless the context otherwise...

         2. 2. As regards the application of this Convention by a Contracting...

      7. Article 4 Residence

         1. 1. For the purposes of this Convention, the term “resident of...

         2. 2. Where by reason of the provisions of paragraph (1) of...

         3. 3. Where by reason of the provisions of paragraph (1) of...

      8. Article 5 Permanent establishment

         1. 1. For the purposes of this Convention, the term “permanent establishment”...

         2. 2. The term “permanent establishment” includes especially: (a) a place of...

         3. 3. A building site or construction or installation project constitutes a...

         4. 4. Notwithstanding the preceding provisions of this Article, the term “permanent...

         5. 5. Notwithstanding the provisions of paragraphs (1) and (2) of this...

         6. 6. An enterprise shall not be deemed to have a permanent...

         7. 7. The fact that a company which is a resident of...

      9. Article 6 Income from immovable property

         1. 1. Income derived by a resident of a Contracting State from...

         2. 2. The term “immovable property” shall have the meaning which it...

         3. 3. The provisions of paragraph (1) of this Article shall apply...

         4. 4. The provisions of paragraphs (1) and (3) of this Article...

      10. Article 7 Business profits

          1. 1. The profits of an enterprise of a Contracting State shall...

          2. 2. Subject to the provisions of paragraph (3) of this Article,...

          3. 3. In determining the profits of a permanent establishment, there shall...

          4. 4. No profits shall be attributed to a permanent establishment by...

          5. 5. Where profits include items of income or capital gains which...

      11. Article 8 Shipping and air transport

          1. 1. Profits derived by a resident of a Contracting State from...

          2. 2. For the purposes of this Article, profits from the operation...

          3. 3. Where profits within paragraphs (1) or (2) of this Article...

      12. Article 9 Associated enterprises

          1. 1. Where: (a) an enterprise of a Contracting State participates directly...

          2. 2. Where a Contracting State includes in the profits of an...

      13. Article 10 Dividends

          1. 1. Dividends paid by a company which is a resident of...

          2. 2. However, such dividends may also be taxed in the Contracting...

          3. 3. The terms “dividends” as used in this Article means income...

          4. 4. The provisions of paragraphs (1) and (2) of this Article...

          5. 5. Where a company which is a resident of a Contracting...

          6. 6. The provisions of this Article shall not apply if it...

      14. Article 11 Interest

          1. 1. Interest arising in a Contracting State and paid to a...

          2. 2. However, such interest may also be taxed in the Contracting...

          3. 3. The term “interest” as used in this Article means income...

          4. 4. The provisions of paragraphs (1) and (2) of this Article...

          5. 5. Interest shall be deemed to arise in a Contracting State...

          6. 6. Where, by reason of a special relationship between the payer...

          7. 7. Any provision in the laws of either Contracting State relating...

          8. 8. The relief from tax provided for in paragraph (2) of...

          9. 9. The provisions of this Article shall not apply if it...

          10. 10. Notwithstanding the provisions of paragraph (2) of this Article, interest...

          11. 11. Notwithstanding the provisions of Article 7 of this Convention and...

      15. Article 12 Royalties

          1. 1. Royalties arising in a Contracting State and paid to a...

          2. 2. However, such royalties may also be taxed in the Contracting...

          3. 3. The term “royalties” as used in this Article means payments...

          4. 4. The provisions of paragraphs (1) and (2) of this Article...

          5. 5. Royalties shall be deemed to arise in a Contracting State...

          6. 6. Where, by reason of a special relationship between the payer...

          7. 7. The provisions of this Article shall not apply if it...

      16. Article 13 Management and technical fees

          1. 1. Technical fees arising in a Contracting State and paid to...

          2. 2. However, such technical fees may also be taxed in the...

          3. 3. The term “technical fees” as used in this Article means...

          4. 4. The provisions of paragraphs (1) and (2) of this Article...

          5. 5. If a resident of a Contracting State, who receives technical...

          6. 6. Technical fees shall be deemed to arise in a Contracting...

          7. 7. Where, by reason of a special relationship between the payer...

          8. 8. The provisions of this Article shall not apply if it...

      17. Article 14 Capital Gains

          1. Each Contracting State may tax capital gains in accordance with...

      18. Article 15 Independent personal services

          1. 1. Subject to the provisions of Article 13 of this Convention,...

          2. 2. The term “professional services” includes especially independent scientific, literary, artistic,...

      19. Article 16 Dependent personal services

          1. 1. Subject to the provisions of Articles 17, 19, 20 and...

          2. 2. Notwithstanding the provisions of paragraph (1) of this Article, remuneration...

          3. 3. Notwithstanding the preceding provisions of this Article, remuneration derived in...

      20. Article 17 Directors' fees

          1. Directors' fees and other similar payments derived by a resident...

      21. Article 18 Artistes and sportsmen

          1. 1. Notwithstanding the provisions of Article 15 and Article 16 of...

          2. 2. Where income in respect of personal activities exercised by an...

          3. 3. Notwithstanding the provisions of paragraphs (1) and (2) of this...

      22. Article 19 Pensions and annuities

          1. 1. Subject to the provisions of paragraph (2) of Article 20...

          2. 2. The term “annuity” means a stated sum payable to an...

      23. Article 20 Government service

          1. 1. (a) Salaries, wages and other similar remuneration, other than a...

          2. 2. (a) Any pension paid by, or out of funds created...

          3. 3. The provisions of Articles 16, 17 and 19 of this...

      24. Article 21 Students

          1. Payments which a student or business apprentice who is or...

      25. Article 22 Other income

          1. 1. Items of income of a resident of a Contracting State,...

          2. 2. The provisions of paragraph (1) of this Article shall not...

          3. 3. Where, by reason of a special relationship between the payer...

          4. 4. The provisions of this Article shall not apply if it...

      26. Article 23 Elimination of double taxation

          1. 1. Subject to the provisions of the law of the United...

          2. 2. In the case of Lesotho, subject to the provisions of...

          3. 3. For the purposes of paragraphs (1) and (2) of this...

          4. 4. For the purpose of paragraph (1) of this Article, the...

          5. 5. Relief from United Kingdom tax by virtue of paragraph (4)...

          6. 6. The period referred to in paragraph (5)(a) of this Article...

      27. Article 24 Limitation of relief

          1. Where under any provision of this Convention any income is...

      28. Article 25 Non-discrimination

          1. 1. Nationals of a Contracting State shall not be subjected in...

          2. 2. The taxation on a permanent establishment which an enterprise of...

          3. 3. Except where the provisions of paragraph (1) of Article 9,...

          4. 4. Enterprises of a Contracting State, the capital of which is...

          5. 5. Nothing contained in this Article shall be construed as obliging...

          6. 6. The provisions of this Article shall apply to the taxes...

      29. Article 26 Mutual agreement procedure

          1. 1. Where a resident of a Contracting State considers that the...

          2. 2. The competent authority shall endeavour, if the objection appears to...

          3. 3. The competent authorities of the Contracting States shall endeavour to...

          4. 4. The competent authorities of the Contracting States may communicate with...

      30. Article 27 Exchange of information

          1. 1. The competent authorities of the Contracting States shall exchange such...

          2. 2. In no case shall the provisions of paragraph (1) of...

      31. Article 28 Members of diplomatic or permanent missions and consular posts

          1. 1. Nothing in this Convention shall affect any fiscal privileges accorded...

          2. 2. Notwithstanding the provisions of paragraph (1) of Article 4 of...

      32. Article 29 Entry into force

          1. 1. Each of the Contracting States shall notify to the other...

          2. 2. Subject to the provisions of paragraph (3) of this Article,...

          3. 3. Where any provision of the Arrangement would have afforded any...

      33. Article 30 Termination

          1. This Convention shall remain in force until terminated by one...

          2. In witness whereof the undersigned, duly authorised thereto by their...

          3. Done in duplicate at London this 29th day of January...

6. Explanatory Note