According to a recent update from the South African Revenue Service, the 2013 protocol to the 2003 income tax treaty between South Africa and Botswana entered into force on 19 August 2015. The protocol, signed 21 May 2013, replaces Article 25 (Exchange of Information), bringing it in line with the OECD standard for information exchange.
The protocol applies from 1 January 2016.
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