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Botswana Joins Inclusive Framework for Implementation of BEPS Measures

13 June 2017

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Proposed Changes

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Botswana

According to a 7 June 2017 update of the list of participants, Botswana has joined the Inclusive Framework for the global implementation of the BEPS Project, bringing the total number of participants to 99. As a member of the Framework, Botswana has committed to the implementation of the four minimum standards, including those developed under Action 5 (Countering Harmful Tax Practices), Action 6 (Preventing Treaty Abuse), and Action 14 (Dispute Resolution), as well as Country-by-Country (CbC) reporting under Action 13 (Transfer Pricing Documentation).