According to a recent update from the Norwegian Ministry of Finance, The tax information exchange agreement with Botswana entered into force on 10 January 2016. The agreement, signed 20 February 2013, is the first of its kind between the two countries, and is in line with the OECD standard for information exchange. It applies for criminal tax matters on the date of its entry into force, and for other tax matters for tax periods beginning on or after 1 January 2017.