The Minister of Finance, Economic Planning and Development promulgated the Double Taxation Avoidance agreement (Kingdom of Lesotho) Regulations 2021. The Double Taxation Avoidance Agreement with the Kingdom of Lesotho would:

- provide certainty to investors in their dealings with Mauritius or Lesotho, as the case may be;
- create a conducive environment for greater cross-border investment flows between the two countries; and
- provide mechanisms to:
• combat tax evasion and other malpractices; and
• resolve tax disputes that may arise.