The income tax treaty between Ethiopia and Ireland entered into force on 12 August 2016. The treaty, signed 3 November 2014, is the first of its kind between the two countries. Taxes Covered The treaty covers Ethiopian tax on income and profit, and the tax on income from mining, petroleum and agricultural activities. It covers Irish income tax, universal social charge, corporation tax and capital gains tax. Withholding Tax Rates Dividends - 5% Interest - 5% Royalties - 5% Capital Gains The following capital gains derived by a resident of one Contracting State may be taxed by the other State:...