Botswana fails global tax transparency test
The OECD's 2026 peer review found Botswana lacks required tax information exchange arrangements for multinationals.
Botswana has failed a global tax transparency test, according to a new report by the Organisation for Economic Co-operation and Development (OECD). The country has not established the necessary bilateral arrangements to exchange tax reports from multinational companies, years after the issue was first raised.
The OECD's 2026 Country-by-Country Compilation of Peer Review revealed Botswana's ongoing transparency gap. This failure means the nation cannot properly share tax information on large corporations operating within its borders.
This situation leaves Botswana facing a longstanding transparency deficit. The report highlights the absence of key international agreements required for such exchanges.
Why it mattersBotswana has failed a global tax transparency test due to a lack of required tax information exchange arrangements for multinational companies.