The amending protocol to the 1999 Botswana – France tax treaty has entered into force.
The amending protocol was signed on 27 July 2017.
Although the amending protocol just entered into force, it will apply retroactively from 1 January 2018 for France and from 1 July 2018 for Botswana.
The amending protocol provides for the replacement of Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange.
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