On 10 October 2020, France published Law No. 2020-1236 in the Official Gazette, which provides for the ratification of the pending protocol to the 1999 income tax treaty with Botswana. The protocol, signed 27 July 2017, is the first to amend the treaty and provides for the replacement of Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange. The protocol will enter into force on the first day of the month following the exchange of ratificati…