On 25 August 2020, Luxembourg published in the Official Gazette the Law of 14 August 2020 for the ratification of the pending income and capital tax treaty with Botswana. The treaty, signed 19 September 2018, is the first of its kind between the two countries and will enter into force once the ratification instruments are exchanged. It will apply in Botswana 30 days after its entry into force in respect of withholding taxes and for tax periods beginning on or after 30 days after its entry into force for other taxes (generally 1 July), and will apply in Luxembourg from...