According to recent reports, the income tax treaty between Botswana and Zambia entered into force on 14 August 2015. The treaty, signed 9 March 2013, is the first of its kind between the two countries. Taxes Covered The treaty covers Botswana income tax including taxation of capital gains, and Zambian income tax. Service PE 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 than 183 days within any...