A new comprehensive Double Taxation Convention between the UK and Botswana was signed in Gaborone on 9 September 2005. The new Convention will replace an existing Convention that was concluded on 5 October 1977.

The Convention will enter into force once both countries have completed their legislative procedures. In the United Kingdom the provisions of the Convention will take effect from 1 April (for corporation tax purposes), and from 6 April (for income tax and capital gains tax purposes) in the calendar year following the date that it enters into force. In Botswana, the provisions will take effect (in respect of income tax and capital gains tax) from 1 July in the calendar year following the date that it comes into force.

...back to 22 September 2005


Source:
Doulbe Taxation Convention : Botswana
UK/Botswana Double Taxation Convention

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