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Strengthening Botswana's Legal Framework on Foreign Direct Investment to combat illicit financial flows
Mini Dissertation (LLM (International Trade and Investment Law))--University of Pretoria, 2025.
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University of Pretoria
2025
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| _version_ | 1867613576727887872 |
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| access_status_str | Open Access |
| author2 | Maziwisa, Michelle |
| author_browse | Maziwisa, Michelle |
| author_facet | Maziwisa, Michelle |
| collection | Thesis |
| dc_rights_str_mv | © 2024 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (LLM (International Trade and Investment Law))--University of Pretoria, 2025. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/106992 |
| institution | University of Pretoria (South Africa) |
| language | en_US |
| last_indexed | 2026-06-10T12:38:21.029Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/106992 Strengthening Botswana's Legal Framework on Foreign Direct Investment to combat illicit financial flows Maziwisa, Michelle prettysebeelo@gmail.com Pule , Tshegofatso Pretty UCTD Sustainable Development Goals (SDGs) Illicit financial flows Foreign Direct Investment Bilateral Investment Treaties Botswana Taxation Mini Dissertation (LLM (International Trade and Investment Law))--University of Pretoria, 2025. This dissertation examines how Botswana's legal framework on foreign direct investment (FDI) can be strengthened to combat illicit financial flows. Despite Botswana's strong governance record and prudent economic management, the country remains vulnerable to illicit financial flows (IFF), with estimated losses of approximately US$1.1-1.2 billion per year. The research investigates the complex relationship between foreign direct investment and illicit financial flows, particularly how multinational corporations exploit investment frameworks to facilitate tax evasion and profit shifting. The study adopts a qualitative research methodology, employing document analysis of bilateral investment treaties, domestic legislation, and international best practices. The analysis reveals that Botswana's bilateral investment treaties (BITs) with Germany and Switzerland contain broad free transfer provisions and limited regulatory exceptions that could facilitate illicit capital movements while constraining the country's ability to implement effective anti-IFF measures. The domestic legal framework, anchored by the Financial Intelligence Act 2022, demonstrates significant strengths but faces implementation challenges due to capacity constraints and information asymmetries, particularly Botswana's non-participation in the Common Reporting Standard.An analysis of international best practices demonstrates that countries with similar characteristics have successfully implemented anti-IFF measures while maintaining attractive investment climates. South Africa's comprehensive Base Erosion and Profit Shifting (BEPS) implementation, Estonia's digital tax administration systems, and regional cooperation mechanisms provide valuable models for Botswana's policy development. The research concludes that strengthening Botswana's anti-IFF capabilities requires coordinated reforms addressing BIT modernisation, enhanced regional cooperation, selective implementation of international standards, and technology-enabled solutions adapted to local capacity. The study recommends a phased implementation approach beginning with enhanced cooperation, selective BEPS adoption, and beneficial ownership transparency measures, progressing to comprehensive investment treaty reform and potential Common Reporting Standard participation. This research is important for the region as it contributes to the limited literature on country-specific approaches to combating illicit financial flows while providing practical policy recommendations for smaller economies seeking to address sophisticated international challenges. Centre for Human Rights LLM (International Trade and Investment Law) Unrestricted Faculty of Laws SDG-08: Decent work and economic growth 2025-11-28T11:54:05Z 2025-11-28T11:54:05Z 2025-12-10 2025-09-30 Mini Dissertation * D2025 http://hdl.handle.net/2263/106992 Disclaimer letter en_US © 2024 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Sustainable Development Goals (SDGs) Illicit financial flows Foreign Direct Investment Bilateral Investment Treaties Botswana Taxation Strengthening Botswana's Legal Framework on Foreign Direct Investment to combat illicit financial flows |
| title | Strengthening Botswana's Legal Framework on Foreign Direct Investment to combat illicit financial flows |
| title_full | Strengthening Botswana's Legal Framework on Foreign Direct Investment to combat illicit financial flows |
| title_fullStr | Strengthening Botswana's Legal Framework on Foreign Direct Investment to combat illicit financial flows |
| title_full_unstemmed | Strengthening Botswana's Legal Framework on Foreign Direct Investment to combat illicit financial flows |
| title_short | Strengthening Botswana's Legal Framework on Foreign Direct Investment to combat illicit financial flows |
| title_sort | strengthening botswana s legal framework on foreign direct investment to combat illicit financial flows |
| topic | UCTD Sustainable Development Goals (SDGs) Illicit financial flows Foreign Direct Investment Bilateral Investment Treaties Botswana Taxation |
| url | http://hdl.handle.net/2263/106992 |