According to an update from the OECD, Botswana signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA) on 9 April 2025. According to the latest available information from the OECD, Botswana has not yet implemented CbC reporting requirements, but considering Botswana's commitment as an Inclusive Framework member and its signing of the CbC MCAA, requirements will be introduced in the near future.