On 10 June 2014, officials from Ireland and Botswana signed a tax treaty. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Irish income tax, corporation tax, capital gains tax and the universal social charge. It covers Botswana income tax and capital gains tax.
Service PE
The treaty includes provisions that a service permanent establishment will be deemed constituted if an enterprise of one State furnishes services in the other State through…