Botswana

Botswana has 19 tax agreements in force, as reported in its response to the Peer Review questionnaire. One of those agreements, the agreement with the United Arab Emirates, complies with the minimum standard.

Botswana has not signed the MLI.

Botswana is implementing the minimum standard through the inclusion of the preamble statement and the PPT.

Botswana has developed a plan for the implementation of the minimum standard in its agreements with Barbados, China (People’s Republic of), the Czech Republic, Eswatini, France, India Ireland, Malta, Mauritius, Namibia, Russian Federation, the Seychelles, Sweden, the United Kingdom, and Zambia. Botswana indicated in its response to the Peer Review questionnaire that it intends to sign the MLI and list those agreements.

Metadata, Legal and Rights

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.

© OECD 2022

The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at https://www.oecd.org/termsandconditions.