DT3850 - Double Taxation Relief Manual: Guidance by country: Botswana: Agreements in force
Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Botswana for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains
Signed: 9 September 2005
Statutory Instrument number: SI 2006 No. 1925
Entered into force: 4 September 2006
Has effect:
- in Botswana from 1 July 2007
- in the UK, in respect of income tax and capital gains tax, from 6 April 2007; in respect of corporation tax, from 1 April 2007
A previous convention (SI 1978 No. 183) applied until the dates from which the above convention had effect.
The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/botswana-tax-treaties