The Legal Framework of the Botswana Special Tax Zone: The SPEDU Region and Action 5 of the OECD/G20 Base Erosion and Profit Shifting Initiative

This article considers the implications of the Botswana Special Economic Zone (SEZ) Policy of 2010 and the Botswana SEZ Act of 2015 that provides the legal framework under which SEZs are established, developed and managed in the light of Action 5 of the OECD/G20 Base Erosion and Profit Shifting initiative.