On 24 April 2025, the Estonian government approved the pending income tax treaty with Botswana. The treaty, signed 25 September 2024, is the first of its kind between the two countries. Taxes Covered The treaty covers Botswanan income tax and capital gains tax and covers Estonian income tax. Residence If a person other than an individual is considered a resident in both Contracting States, the competent authorities will determine the person's residence for the purpose of the treaty through mutual agreement, having regard to its place of effective management, the place where it is incorporated or otherwise constituted and any...