Partager

Botswana


  • 12-février-2021

    Français, Excel, 504kb

    Statistiques recettes publiques Afrique : conclusions Botswana

    Le ratio impôts/PIB au Botswana a diminué de 0.2 point de pourcentage entre 2017 et 2018, passant de 12.3 % en 2017 à 12.1 % en 2018. En comparaison, la moyenne des 30 pays africains figurant dans la publication a augmenté de moins de 0.1 point de pourcentage sur la même période, et s’élevait à 16.5 % en 2018.

    Documents connexes
    Also AvailableEgalement disponible(s)

  • 29-September-2020

    English

    Multilateral Convention to tackle tax evasion and avoidance continues to expand its reach in developing countries, as Botswana, Eswatini, Jordan and Namibia join

    Today, at the OECD Headquarters in Paris, four countries have signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Convention), bringing the total number of jurisdictions that participate in the Convention to 141.

    Related Documents

  • 30-July-2019

    English

    Global Forum on tax transparency reveals new compliance ratings for nine jurisdictions

    The Global Forum on Transparency and Exchange of Information for Tax Purposes published today nine peer review reports assessing compliance with the international standard on transparency and exchange of information on request.

    Related Documents

  • 30-July-2019

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Botswana 2019 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Botswana.

  • 9-mars-2017

    Français

    Le Botswana adhère au Cadre inclusif sur le BEPS

    Le Cadre inclusif sur le BEPS accueille le Botswana parmi les pays et juridictions qui y participent sur un pied d'égalité.

    Documents connexes
    Also AvailableEgalement disponible(s)

  • 22-novembre-2016

    Français

    Inspecteurs des impôts sans frontières : des avancées significatives

    Des avancées significatives ont été réalisées grâce à un programme international qui a vocation à améliorer l'aptitude des pays en développement à renforcer le recouvrement de leurs recettes intérieures grâce au durcissement de leurs capacités en matière de vérification fiscale.

    Documents connexes
    Also AvailableEgalement disponible(s)

  • 14-mars-2016

    Français

    Des nouveaux examens par les pairs du Forum mondial mettent en évidence un respect accru pour les normes en matière de transparence fiscale

    Le leader mondial des Forum en matière de transparence fiscale a publié aujourd’hui 10 nouveaux rapports d'examen par les pairs, qui démontrent un respect accru des normes internationalement reconnues pour lutter contre l'évasion fiscale par l'échange de renseignements.

    Documents connexes
    Also AvailableEgalement disponible(s)

  • 14-March-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Botswana 2016 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 'Phase 2: Implementation of the Standards in Practice' Global Forum review of Botswana. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. 'Fishing expeditions' are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 24-April-2014

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Botswana 2014 (Supplementary Report) - Phase 1: Legal and Regulatory Framework

    This publication contains the Supplementary Phase 1 Peer Review Report for Botswana.

  • 17-November-2010

    English

    Peer Review Report of Botswana - Phase 1: Legal and Regulatory Framework

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Botswana.

    Related Documents