Asset‑For‑Share Roll‑Over Relief in Botswana’s Income Tax Bill 2025: A critical analysis of its impact on corporate financing structures
Trust Income Attribution Under the Proposed Income Tax Bill 2025: Why Your Trust Deed Determines Tax Liability
Trade Unions and Employer Associations Lose Tax Exempt Status: Botswana Income Tax Bill, 2025TaxMay 22, 2026Botswana’s Income Tax Bill, 2025 abolishes the exempt persons schedule and replaces it with a new system based on “exempt...Read More
Botswana’s Shift from Exempt Persons to Exempt Income: What has changed?TaxMay 20, 2026The Income Tax Bill, 2025 abolishes the exempt persons schedule and requires some of the previously exempt entities to rely...Read More
Asset‑For‑Share Roll‑Over Relief in Botswana’s Income Tax Bill 2025: A critical analysis of its impact…TaxFebruary 25, 2026Overview Asset-for-share transactions are a central tool of modern corporate tax design. They allow a person to transfer assets into...Read More
Asset‑For‑Share Roll‑Over Relief in Botswana’s Income Tax Bill 2025: A critical analysis of its impact on corporate financing structures
Trust Income Attribution Under the Proposed Income Tax Bill 2025: Why Your Trust Deed Determines Tax Liability