According to an update from the OECD, Botswana deposited on 15 June 2021 its ratification instrument for the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. The Convention will enter into force for Botswana on 1 October 2021 and will generally apply from 1 January 2022, although it may apply for earlier periods between signa…