OrbitaxUpdate - Tax Treaty between Ireland and Botswana Signed
|Treaty Development|Ireland-Botswana
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 wi…
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