Botswana did not provide the relevant information.
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
OECD/G20 Base Erosion and Profit Shifting Project
Botswana
Recent developments relating to MAP in Botswana prior to 15 August 2023
Developments relating to MAP in the tax treaty network
Other developments relating to MAP
Botswana did not provide the relevant information.
Latest Action 14 Peer Review report
The stage 1 Simplified Peer Review report of Botswana is expected to be published early 2024.
Tax treaty network of Botswana
24 treaties, applicable to 24 jurisdictions (covering all treaties signed, although not necessarily in force)
status of MLI: not signed.
Table 1. State of play of Botswana's tax treaty network
Source: OECD
Botswana's MAP programme
Organisation of competent authority function
three persons
contact persons for MAP requests:
Botswana did not provide the relevant information.
Figure 1. Competent Authority Organisational Structure
Source: OECD
Table 2. Guidance on the MAP process
Overview of Botswana's MAP Statistics for 2022
Please refer to https://www.oecd.org/tax/dispute/map-statistics-botswana.pdf for details with respect to Botswana's MAP Statistics.
Figure 2. Cases closed in 2022
Source: OECD
Figure 3. Evolution of Botswana's MAP caseload (2017-22)
Source: OECD
Table 3. Overview of Botswana’s MAP caseload for 2022
Source: OECD
Table 4. Botswana’s average time to resolve MAP cases in 2022
Source: OECD