The tax information exchange agreement between Botswana and Iceland entered into force on 17 September 2015 according to a recent announcement from the Icelandic Ministry for Foreign Affairs. The agreement, signed 20 February 2013, is the first of its kind between the two countries and is in line with the OECD standard for information exchange. It applies from the date of its entry into force for criminal tax matters and from 1 January 2016 for other matters.
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