The income and capital tax treaty between Botswana and Luxembourg entered into force on 6 July 2021. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Botswana income tax and capital gains tax and covers Luxembourg personal income tax, corporation tax, capital tax, and communal trade tax. 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 periods aggregating more than 183...