On 30 January 2020, the French Senate approved for ratification the pending protocol to the 1999 income tax treaty with Botswana. The protocol, signed 27 July 2017, is the first to amend the treaty and provides for the replacement of Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange. The protocol will enter into force on the first day of the month following the exchange of ratification instruments and will apply in France from 1 January 2018 and in Botswana from 1 July 2018 (the effective dates are based on the date...