DT3850+ - Double Taxation Relief Manual: Contents


PARTICULAR AGREEMENTS - ADMISSIBLE AND INADMISSIBLE TAXES

List of countries (in alphabetical order)

DT3850+ Botswana

DT3850Botswana: Agreements
DT3851Botswana: Creditable taxes
DT3852Botswana: Source of income
DT3853Botswana: Dividends
DT3854Botswana: Tax spared
DT3855Botswana: Relief from Botswana tax
DT3860Botswana: Underlying Tax
DT3865Botswana: double taxation agreement, Article 1: Taxes covered
DT3866Botswana: double taxation agreement, Article 2: General definitions
DT3867Botswana: double taxation agreement, Article 3: Fiscal domicile
DT3868Botswana: double taxation agreement, Article 4: Permanent Establishment
DT3869Botswana: double taxation agreement, Article 5: Limitation of relief
DT3870Botswana: double taxation agreement, Article 6: Income from immovable property
DT3871Botswana: double taxation agreement, Article 7: Business profits
DT3872Botswana: double taxation agreement, Article 8: Shipping and air transport
DT3873Botswana: double taxation agreement, Article 9: Associated enterprises
DT3874Botswana: double taxation agreement, Article 10: Dividends
DT3875Botswana: double taxation agreement, Article 11: Interest
DT3876Botswana: double taxation agreement, Article 12: Royalties
DT3877Botswana: double taxation agreement, Article 13 Independent personal services
DT3878Botswana: double taxation agreement, Article 14: Dependent personal services
DT3879Botswana: double taxation agreement, Article 15: Directors' fees
DT3880Botswana: double taxation agreement, Article 16 Artistes and Athletes
DT3881Botswana: double taxation agreement, Article 17: Pensions and purchased annuities
DT3882Botswana: double taxation agreement, Article 18: Governmental functions
DT3883Botswana: double taxation agreement, Article 19: Students and business apprentices
DT3884Botswana: double taxation agreement, Article 20: Elimination of double taxation
DT3885Botswana: double taxation agreement, Article 21: Non- discrimination
DT3886Botswana: double taxation agreement, Article 22: Mutual agreement procedure
DT3887Botswana: double taxation agreement, Article 23: Exchange of information
DT3888Botswana: double taxation agreement, Article 24: Entry into force
DT3889Botswana: double taxation agreement, Article 25: Termination