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In 2022, section 88 of the Companies Act was amended to allow a trust to be entered in the share...
Botswana’s Income Tax Bill, 2025 abolishes the exempt persons schedule and replaces it with a new system based on “exempt...
The Income Tax Bill, 2025 abolishes the exempt persons schedule and requires some of the previously exempt entities to rely...
The 'standard' CIPA constitution may look convenient, but for many Botswana entrepreneurs it quietly exposes their companies to serious risk....
Overview Asset-for-share transactions are a central tool of modern corporate tax design. They allow a person to transfer assets into...
Overview Botswana’s proposed Income Tax Bill 2025 and Tax Administration Bill 2025 introduce, for the first time, a formal statutory...
Overview Botswana’s proposed Income Tax Bill 2025 introduces a clearer and more structured framework for the taxation of trust income....
The 'standard' CIPA constitution may look convenient, but for many Botswana entrepreneurs it quietly exposes their companies to serious risk....
A company may be required to buy back a shareholder’s shares when that shareholder exercises appraisal remedy.
Your company’s constitution is the fundamental governance structure of your business. It performs the same function for a company that...
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