Double Taxation Relief Manual

DT3854 - Double Taxation Relief Manual: Guidance by country: Botswana: Notes

Tax spared (Article 23(3))

The convention provides for credit for tax 바카라 사이트˜spared바카라 사이트™ (see INTM161270) in Botswana under the provisions of Botswana law.

Tax sparing is only available through the mutual agreement of the competent authorities. Therefore, no matching credit should be given unless its availability has been sanctioned by the BAI Tax Treaty Team.

Amounts of 바카라 사이트˜tax spared바카라 사이트™ for which relief is given should be reported as mentioned at INTM161290.