<ul><li><a href=https://wipolex-res.wipo.int/edocs/lexdocs/laws/en/ls/ls020en.pdf target=_blank>Companies Act(Act No.18 of 2011 adopted on 2nd September 2011, Article 11(2))</a></li><li><a href=https://www.lra.org.ls/sites/default/files/2020-02/Taxation%20of%20Foreign%20Nationals.pdf target=_blank>Taxation of Foreign Nationals(Lesotho Revenue Authority Practice Notes on Taxation of Foreign Nationals adopted on 27 January 2020)</a></li><li><a href=  target=_blank> ( )</a></li></ul>