In a decree, Bruno Le Maire, Minister of the Economy and Finance, and Gérald Darmanin, Minister of Action and Public Accounts, updated the list of non-cooperative states and territories in tax matters drawn up by France aiming to ensure that our partners effectively implement their tax cooperation commitments made with regard to the exchange of information. Following the signature by Botswana of an amendment to the bilateral tax treaty allowing the exchange of tax information, the country is no longer on the list and is therefore no longer considered as an uncooperative State.
The updating of the list is part of the Government’s efforts to strengthen the fight against tax fraud and evasion.
As a reminder, Botswana was included since 2012 on the list of NCSTs of the French Republic, on the grounds that there was no bilateral instrument for the exchange of tax information at the international standard
