• Isle of Man - Botswana
    Tax Information Exchange Agreement signed


    A Tax Information Exchange Agreement between the Isle of Man and Botswana was signed on 14 June 2013.

    The Parties shall notify each other in writing, through appropriate channels, of the completion of the necessary internal procedures for the entry into force of this Agreement. This Agreement shall enter into force 30 days after receipt of the later notification. Upon the entry into force, it shall have effect:

    1. for criminal tax matters on that date; and
    2. for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date or, where there is no taxable period, all charges to tax arising on or after that date.
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