On 15 June 2021, the Organisation for Economic Co-operation and Development (OECD) updated their masterfile document on jurisdictions participating in the convention on mutual administrative assistance in tax matters.
According to this update, it can be noted that Botswana has on the 15 June 2021, deposited its instrument of ratification, acceptance or approval for the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.
This action confirms Botswana’s commitment to combat tax evasion.
For Botswana, the Convention will enter into force on 1st October 2021 and apply as from 1 January 2022.
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