On 19 June 2018, Malta published the Double Taxation Relief (Taxes on Income) (The Republic of Botswana) Order, 2018 in the Official Gazette, which provides for the ratification of the pending income tax treaty with Botswana. 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 constituted …