On 27 September 2021, France published Decree no.2021 -1239 of 27 September 2021 which includes the amending protocol to the 1999 income tax treaty between Botswana and France.
The 2021 Decree provides that the amending protocol entered into force on 1 January 2021.
The protocol was signed on 27 July 2017 and provides for the replacement of Article 26 which deals with the Exchange of Information. The amending protocol brings Article 26 in line with the OECD standard for information exchange.
This is the first amending protocol to the tax treaty between Botswana and France.
The amending protocol effective dates are:
France: 1 January 2018
Botswana: 1 July 2018
The effective dates are based on the date of signature rather than the date of entry into force.