The income and capital tax treaty between Botswana and Luxembourg was signed on 19 September 2018. 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 Luxembourg personal income tax, corporation tax, capital tax, and communal trade tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services in a Contracting S…