DT3854 - Double Taxation Relief Manual: Guidance by country: Botswana: Notes
Tax spared (Article 23(3))
»Ê¹ÚÌåÓýapp convention provides for credit for tax ‘sparedâ€� (see INTM161270) in Botswana under the provisions of Botswana law.
Tax sparing is only available through the mutual agreement of the competent authorities. »Ê¹ÚÌåÓýapprefore, no matching credit should be given unless its availability has been sanctioned by the BAI Tax Treaty Team.
Amounts of ‘tax spared� for which relief is given should be reported as mentioned at INTM161290.