Botswana

Botswana has exchange of information relationships with 26 jurisdictions through 18 DTCs and 8 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Namibia DTC  16 Jun 2004  2004-06-16 1 Jul 2005  2005-07-01 Unreviewed No
Zambia DTC  9 Mar 2013  2013-03-09 14 Aug 2015  2015-08-14 Unreviewed Yes
Sweden DTC  19 Oct 1982  1982-10-19 18 Dec 1992  1992-12-18 Yes No
Norway TIEA  20 Feb 2013  2013-02-20 not yet in force  1900-01-01 Yes Yes
Isle of Man TIEA  14 Jun 2013  2013-06-14 5 Mar 2016  2016-03-05 Yes Yes
Seychelles DTC  26 Aug 2004  2004-08-26 22 Jun 2005  2005-06-22 Yes Yes
France DTC  15 Apr 1999  1999-04-15 14 Jun 2003  2003-06-14 Yes No
Finland TIEA  20 Feb 2013  2013-02-20 16 May 2015  2015-05-16 Yes Yes
United Kingdom DTC  9 Sep 2005  2005-09-09 4 Sep 2006  2006-09-04 Yes Yes
India DTC  8 Dec 2006  2006-12-08 30 Jan 2008  2008-01-30 Yes No
South Africa DTC  7 Aug 2003  2003-08-07 20 Apr 2004  2004-04-20 Yes Yes
Lesotho DTC  20 Apr 2010  2010-04-20 not yet in force  1900-01-01 Yes No
Barbados DTC  23 Feb 2005  2005-02-23 25 Aug 2005  2005-08-25 Yes No
Guernsey TIEA  10 May 2013  2013-05-10 not yet in force  1900-01-01 Yes Yes
Iceland TIEA  20 Feb 2013  2013-02-20 not yet in force  1900-01-01 Yes Yes
Mauritius DTC  26 Sep 1995  1995-09-26 16 Mar 1996  1996-03-16 Yes No
Russian Federation DTC  8 Apr 2003  2003-04-08 1 Jan 2010  2010-01-01 Yes No
China DTC  11 Apr 2012  2012-04-11 not yet in force  1900-01-01 Yes Yes
Greenland TIEA  20 Feb 2013  2013-02-20 not yet in force  1900-01-01 Unreviewed Yes
Ireland DTC  10 Jun 2016  2016-06-10 3 Feb 2016  2016-02-03 Yes Yes
Denmark TIEA  20 Feb 2013  2013-02-20 not yet in force  1900-01-01 Yes Yes
Faroe Islands TIEA  20 Feb 2013  2013-02-20 not yet in force  1900-01-01 Unreviewed Yes
Mozambique DTC  27 Feb 2009  2009-02-27 1 Jan 2011  2011-01-01 Unreviewed No
Swaziland DTC  20 Apr 2010  2010-04-20 not yet in force  1900-01-01 Unreviewed No
Malawi DTC  15 Mar 2016  2016-03-15 not yet in force  1900-01-01 Unreviewed No
Zimbabwe DTC  16 Jun 2004  2004-06-16 25 Feb 2008  2008-02-25 Unreviewed No