According to recent reports, the Commissioner General of the Botswana Unified Revenue Service (BURS) issued a ruling on 1 September 2021 for a general threshold for the preparation and submission of transfer pricing documentation with the tax return. The ruling establishes that taxpayers are not required to prepare and submit transfer pricing documentation with the tax return if the arm's length value of total related party transactions in a tax year does not exceed BWP 5 million. This thresh…