The income tax treaty between Botswana and Ireland entered into force on 3 February 2016. The treaty, signed 10 June 2014, is the first of its kind between the two countries. Taxes Covered The treaty covers Botswana income tax and capital gains tax. It covers Irish income tax, universal social charge, corporation tax and capital gains tax. Permanent Establishment The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services within a Contracting State through employees or other engaged personnel for the same or connected project for a period or periods aggregating more...