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Botswana Thin capitalisation rules

Asked in Offshore (General) for Botswana

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What are the rules applied by the Botswana Revenue authorities in determining whether or not a local registered company is deemed to be thinly capitalised and if so what are the tax consequences in terms of withholding taxes on interest and deemed dividends and in terms of corporate tax deductions on interest expenses?
 
Tax Interest Mining Withholding tax Botswana Dividends
 
Posted by Jacqui on Mar 24, 2010 at 11:11
 

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