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
The ‘Copy-Paste’ Trap: Why CIPA’s Standard Constitution is a Time Bomb for Botswana InvestorsCorporate GovernanceFebruary 25, 2026The 'standard' CIPA constitution may look convenient, but for many Botswana entrepreneurs it quietly exposes their companies to serious risk....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
Non-Profit Trusts Under Botswana’s 2025 Tax Reform: The End of Automatic Tax ExemptionComplianceFebruary 24, 2026Overview Botswana’s proposed Income Tax Bill 2025 and Tax Administration Bill 2025 introduce, for the first time, a formal statutory...Read More
Trust Income Attribution Under the Proposed Income Tax Bill 2025: Why Your Trust Deed Determines…ComplianceFebruary 24, 2026Overview Botswana’s proposed Income Tax Bill 2025 introduces a clearer and more structured framework for the taxation of trust income....Read More
Treasury Shares: Why They Matter & How to Structure Your ConstitutionAccountingSharesDecember 3, 2025Treasury shares are fully paid and already issued shares that the company buys back and holds in its own name.Read More
Share Buybacks in Botswana: Complete Guide to Treasury SharesAccountingSharesDecember 3, 2025A company may be required to buy back a shareholder’s shares when that shareholder exercises appraisal remedy.Read More
Company Constitution: Strategic Tool for Business SuccessCorporate GovernanceDecember 3, 2025Your company’s constitution is the fundamental governance structure of your business. It performs the same function for a company that...Read More