China's State Tax Administration has announced that the income tax treaty between Botswana and China entered into force on 19 September 2018. The treaty, signed 11 April 2012, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Botswana income tax including taxation of capital gains and covers Chinese individual income tax and enterprise income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted if …