On 29 October 2019, officials from Botswana and the Czech Republic signed an income tax treaty. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Botswana income tax and capital gains tax and covers Czech tax on income of individuals and tax on income of legal persons.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services in a Contracting State through employ…