Botswana and Mozambique Sign Amending Protocol to Pending Tax Treaty

According to a post from the Botswana Presidency, officials from Botswana and Mozambique signed an amending protocol to the 2009 income tax treaty between the two countries on 28 September 2026. The treaty, signed 27 February 2009, is not yet in force. Both the treaty and the protocol will enter into force once the ratification instruments are exchanged. The treaty will apply for withholding taxes from the day after it enters into force, and will apply for other taxes in Botswana from 1 July…