It will be recalled that Mauritius had signed a Double Taxation Avoidance Agreement (DTAA) with Botswana on 26 September 1995 following which a protocol amending the DTAA was concluded in August 2015 (referred hereinafter as the “Protocol").

The Protocol has come into effect on 27 February 2020.

For more information about the Protocol, please get in touch with your usual contact person at ITL or send us an email on info@intercontinentaltrust.com