Botswana signed the OECD’s Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA) on 9 April 2025.
Country-by-Country Reporting (CbCR) is an international standard developed by the OECD. It requires multinational enterprises with group revenues over EUR 750 million to provide tax-related information for each country they operate in, including financial data, employee numbers, and tangible assets. The information is exchanged between tax authorities under OECD rules. Starting in 2024, the European Union will make these reports publicly available.
While Botswana has not yet introduced CbC reporting requirements, its participation in the agreement and membership in the Inclusive Framework indicate plans to implement such measures soon.
