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Slovak Republic Ratifies Pending Tax Treaty with Ethiopia

06 December 2017

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Treaty Development

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Slovak Republic-Ethiopia

On 29 November 2017, President of the Slovak Republic, Andrej Kiska, ratified the pending income tax treaty with Ethiopia. The treaty, signed 30 November 2016, is the first of its kind between the two countries. Taxes Covered The treaty covers Ethiopian tax on income of individuals and legal persons and tax on income from mining, petroleum, and agricultural activities. It covers Slovak tax on income of individuals and tax on income of legal persons. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other personnel in...