SEMINAR PRESENTATION: The emergence of a special tax zone in Botswana’s legal framework: a critique of the Botswana SPEDU Region under BEPS Action 5

Mrs Ame Rebecca Masuku will present a paper titled - The emergence of a special tax zone in Botswana’s legal framework: a critique of the Botswana SPEDU Region under BEPS Action 5

Abstract

Special Tax Zones (STZs) are areas within a jurisdiction where tax regulations are more beneficial that the ones generally applicable in the surrounding country. STZs are subsets or a special type of Special Economic Zones (SEZs). This is because the preferential treatment given in SEZs is wider and encompasses more than just tax benefits.

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