On 5 June 2018, Malta published Legal Notice 182 of 2018 in the Official Gazette, which provides for the ratification of the pending income tax treaty with Ethiopia. The treaty, signed 12 April 2018, is the first of its kind between the two countries. Taxes Covered The treaty covers Ethiopian tax on income and profit, and tax on income from mining, petroleum, and agricultural activities. It covers Malta income tax. Withholding Tax Rates Dividends - 5% if paid by a company resident in Ethiopia to a beneficial owner resident in Malta; Limited to the amount of Malta tax on the...