S.L. 123.185 Art. 2Arrangements to have effect.

It is hereby declared:-

(a) that the arrangements specified in the Agreement set out in the Schedule to this Order (hereinafter referred to as "the Agreement") have been made with the Government of the Republic of Botswana with a view to affording relief from double taxation in relation to the following taxes imposed by the laws of the Republic of Botswana:

- the tax on income.

(b) that it is expedient that those arrangements should have effect following the entry into force of the Agreement and in accordance with the relevant provisions of the Agreement;

(c) that the Agreement has entered into force on 13th November, 2018. SCHEDULE

Article 2

AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MALTA AND THE GOVERNMENT OF THE REPUBLIC OF BOTSWANA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

Preamble

The Government of the Republic of Malta and the Government of the Republic of Botswana desiring to conclude an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,

Have agreed as follows:

Article 1

PERSONS COVERED

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 2

TAXES COVERED