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.

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