Eswatini has seven tax agreements in force as reported in its response to the Peer Review questionnaire. One of those agreements, the agreement with Lesotho*, complies with the minimum standard.

Eswatini has not signed the MLI.

Eswatini is implementing the minimum standard through the inclusion of the preamble statement and the PPT.

Eswatini is currently developing a plan, in consultation with the Secretariat, for the implementation of the minimum standard in its agreements with Botswana, Mauritius, Seychelles, South Africa and the United Kingdom.

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