The income and capital tax treaty between Belgium and Botswana was signed on 30 November 2017. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Belgian individual income tax, corporate income tax, income tax on legal entities, and income tax on non-residents. It covers Botswana income tax including any withholding tax, prepayment or advance tax payment, and capital gains tax.
Service PE
The treaty includes the provision that a permanent esta…