OrbitaxTax Treaty between Botswana and Luxembourg has Entered into Force
|Treaty Development|Botswana-Luxembourg
The income and capital tax treaty between Botswana and Luxembourg entered into force on 6 July 2021. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Botswana income tax and capital gains tax and covers Luxembourg personal income tax, corporation tax, capital tax, and communal trade tax.
Service PE
The treaty includes the provision that a perm…
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