Nouveau DTAA avec le Botswana
1 min readle gouvernement a pris la décision de signer un nouvel accord avec celui du Botswana afin d’ètre en conformité avec les recommandations du ECD/G20 Base Erosion and Profit Shifting.
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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