Our publications IFRS 16 - Prepare for lease accounting changes
The new IFRS 16: Leases standard has been issued by the IASB. The core principle of the new standard is that lessees should recognise all leases on their balance sheet.
Data Analytics Risk management - Integration of data analytics into internal audit
Risk management - Integration of data analytics into internal audit
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No deadline yet for ‘Compulsory Company Constitutions’
Income Tax Act Amendment (Cap 52:01)
The government has recently introduced a Bill to amend the Income Tax Act (Cap 52:01) in a bid to further reduce harmful tax practices as required by Base Erosion and Profit Shifting (BEPS) framework. The effective date of the bill is not known at this stage.
Botswana joined the BEPS Inclusive Framework in June 2017. The Framework is a forum of more than 100 jurisdictions that collaborate on the implementation of the OECD/G20 Base Erosion and the BEPS Action Plan. The requirements on being a member of the Inclusive Framework includes complying with the work of the Forum on Harmful Tax Practices (FHTP) through the country's own laws, participate thereat and conduct peer reviews.
View our alert for more information.
Download tax alert
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