Nouveau DTAA avec le Botswana

Cabinet has agreed to Mauritius signing a new Double Taxation Avoidance Agreement (DTAA) with the Republic of Botswana. The objective of new DTAA would be to replace the existing DTAA between Mauritius and Botswana to comply with the OECD/G20 Base Erosion and Profit Shifting recommendations.

The new DTAA would, inter alia:
(i) provide certainty to investors in their dealings with Mauritius or Botswana;
(ii) create a conducive environment for greater cross-border investment flows between the two countries;
(iii) establish a framework for exchange of information between the tax authorities of Mauritius and Botswana with a view to combatting tax evasion and other tax malpractices; and
(iv) provide a mechanism to taxpayers for the resolution of tax disputes.
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