Eswatini
A. Progress in the implementation of the minimum standard
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.
B. Conclusion
Eswatini has developed a plan for the implementation of the minimum standard in its agreements with Botswana, Mauritius, Seychelles, South Africa and the United Kingdom. Eswatini indicated in its response to the Peer Review questionnaire that it intends to sign the MLI and list those agreements.