According to a recent update from the Swedish Tax Agency, the protocol to the 1992 income tax treaty with Botswana entered into force on 1 December 2015. The protocol, signed 20 February 2013, replaces Article 26 (Exchange of Information to bring it in line with the OECD standard for information exchange. It also amends Article 28 (Limitation on Benefits) by adding provisions limiting treaty benefits for companies of a Contracting State that derive income primarily from other states from bank…