France has published Decree no. 2021-1239 of 27 September 2021, which includes that the amending protocol to the 1999 income tax treaty with Botswana entered into force on 1 January 2021. The protocol, signed 27 July 2017, provides for the replacement of Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange. The protocol is the first to amend the treaty and applies in France from 1 January 2018 and in Botswana from 1 July 2018 (the effective dates are based on the date of signature rather than the date of entry into...