Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping

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