The income tax treaty between Botswana and the Czech Republic entered into force on 26 November 2020. The treaty, signed 29 October 2019, is the first of its kind between the two countries. Taxes Covered The treaty covers Botswana income tax and capital gains tax and covers Czech tax on income of individuals and tax on income of legal persons. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services in a Contracting State through employees or other engaged personnel for the same or connected project for a period or...