The income tax treaty between Botswana and Malta entered into force on 13 November 2018. 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 when an enterprise furnishes services through employees or other engaged personnel if the activities continue for the same or connected pr…