The amending protocol to the 1995 income and capital tax treaty between Botswana and Mauritius entered int force on 27 February 2020. The protocol, signed 15 August 2015, is the first to amend the treaty and provides for an update regarding the definition of competent authority in Article 3 (General Definitions) and for the replacement of Article 27 (Exchange of Information) in line with the OECD standard for information exchange.
The protocol applies from the date of its entry into force, …