{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-botswana-order-1978",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-botswana-order-1978.json",
  "id": "uksi/1978/183",
  "title": "The Double Taxation Relief (Taxes on Income) (Botswana) Order 1978",
  "short_title": "Double Taxation Relief (Taxes on Income) (Botswana) 1978",
  "long_title": "Under the Agreement with Botswana scheduled to this Order (which is to replace the Arrangement made with the Bechuanaland Protectorate in 1949 as amended by the Agreement made with Botswana in 1970) shipping and air transport profits, certain trading profits not arising through a permanent establishment, pensions (other than Government pensions) and the earnings of temporary business visitors are, subject to certain conditions, to be taxed only in the country of the taxpayer's residence. Where an enterprise resident in one country carries on business through a permanent establishment in the other, the profits of the enterprise which are attributable to that permanent establishment may be taxed in that other country. Government salaries and pensions are normally to be taxed by the paying Government only. Certain payments made to visiting students and business apprentices are, subject to certain conditions, to be exempt in the country visited. Income from immovable property may be taxed in the country in which the property is situated and income derived by public entertainers from their personal activities may be taxed in the country in which those activities are exercised.",
  "citation": "S.I. 1978/183",
  "type": "uksi",
  "year": "1978",
  "number": "183",
  "version": "current",
  "date": "1978-02-09",
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      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-botswana-order-1978/schedule",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-botswana-order-1978/note",
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      "date": "1978-02-17",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/1978/183",
    "retrieved_at": "2026-10-29T19:40:46.914750+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}