DT3882 - Botswana: double taxation agreement,
Article 18: Governmental functions
This agreement applies for periods before the new
comprehensive agreement has effect (see DT3850).
- Remuneration or pensions paid out of public funds of the United
Kingdom or Northern Ireland or of the funds of any local authority
in the United Kingdom to any individual in respect of services
rendered to the Government of the United Kingdom or Northern
Ireland or a local authority in the United Kingdom in the discharge
of functions of a governmental nature, shall be taxable only in the
United Kingdom unless the individual is a Botswana national without
also being a United Kingdom national.
- Remuneration or pensions paid by, or out of funds created by
Botswana or a political subdivision or a local authority thereof to
any individual in respect of services rendered to the Government of
Botswana or a political subdivision or a local authority thereof,
in the discharge of functions of a governmental nature, shall be
taxable only in Botswana unless the individual is a United Kingdom
national without also being a Botswana national.
- The provisions of paragraphs (1) and (2) of this Article shall
not apply to remuneration or pensions in respect of services
rendered in connection with any trade or business.
