Eswatini

A. Progress in the implementation of the minimum standard

Eswatini has five tax agreements in force, as reported in its peer review questionnaire.

None of Eswatini’s agreements comply with the minimum standard or are subject to a complying instrument.

Eswatini has not signed the MLI.

B. Implementation issues

As Eswatini has not signed the MLI or implemented anti-treaty-shopping measures in its agreements, the Secretariat will offer its support to design a plan for the implementation of the minimum standard to strengthen its network of agreements.

Summary of the jurisdiction response - Eswatini

Treaty partners

Compliance

with the

standard

If compliant,

the alternative

implemented

Signature of

a complying

instrument

The alternative

implemented through the

complying instrument

(if not the MLI)

Comments

1

Chinese Taipei*

No

N/A

No

N/A

2

Mauritius

No

N/A

No

N/A

3

Seychelles

No

N/A

No

N/A

4

South Africa

No

N/A

No

N/A

5

United Kingdom

No

N/A

No

N/A

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