Tax Treaties & Agreements

The Tax Treaties and Agreements Office is responsible for managing and overseeing the application and interpretation of international tax treaties. These treaties are agreements between two or more countries that define how income and other taxes are assessed and collected in cross-border transactions to avoid double taxation and prevent tax evasion. The primary functions and responsibilities of the Office are, among others, as follows:

1. Negotiation of Tax Treaties: The office participates in the negotiation of tax treaties with other countries. The role of BURS is to assist and advise the Ministry of Finance who is the lead negotiator of the DTAs or any tax agreements.
2. Interpretation and Application: The office provides guidance on the interpretation and application of existing tax treaties. This includes clarifying terms and provisions to ensure consistent and correct application by taxpayers and tax officials.
3. Resolution of Disputes: It handles the resolution of disputes arising under tax treaties. This is done through mutual agreement procedures (MAPs) where the office works with its counterparts in other countries to resolve issues of double taxation or other treaty-related disputes.
4. Policy Development: The office contributes to the development of tax policy related to international taxation. This includes advising on the implications of potential treaties and amendments to existing treaties.
5. Coordination with other Agencies: It coordinates with other governmental agencies and departments, such as the Ministry of Finance and Botswana Investment Trade Centre (BITC), to ensure a unified approach to international tax matters.
6. Training and Support: The office provides training and support to other offices of the revenue authority, as well as to taxpayers and tax professionals, to ensure understanding and correct application of the provisions of tax treaties.
7. Information Exchange: The office manages the exchange of information with other revenue authorities in other countries as stipulated by the tax treaties. This exchange is crucial for combating tax evasion and ensuring compliance.
8. Advisory Role: The office acts as an advisory body within the revenue authority, providing expertise on international tax matters and the implications of treaties.