The income tax treaty between Ethiopia and the Slovak Republic entered into force on 26 February 2018. The treaty, signed 1 October 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 a Contracting...