The tax information exchange agreement between Botswana and Guernsey will enter into force on 26 July 2019. The agreement, signed 10 May 2013, is the first of its kind between the two jurisdictions and applies for criminal tax matters on the date of its entry into force and for all other covered matters in respect of taxable periods beginning on or after that date or, where there is no taxable period, all charges to tax arising on or after that date.