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.