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Tax Treaty between Botswana and Malta has Entered into Force — Orbitax Tax News & Alerts

The income tax treaty between Botswana and Malta entered into force on 13 November 2018. The treaty, signed 2 October 2017, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Botswana income tax and Malta income tax.

Service PE

The treaty includes the provision that a permanent establishment will be deemed c...