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Update - Tax Treaty between Belgium and Botswana

01 July 2019

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Treaty Development

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Belgium-Botswana

The income and capital tax treaty between Belgium and Botswana was signed on 30 November 2017. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Belgian individual income tax, corporate income tax, income tax on legal entities, and income tax on non-residents. It covers Botswana income tax including any withholding tax, prepayment or advance tax payment, and capital gains 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...