The income tax treaty between Ethiopia and Poland entered into force on 14 February 2018. The treaty, signed 23 July 2015, 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 Polish personal income tax and corporate income tax. Withholding Tax Rates Dividends - 10% Interest - 10% Royalties - 10% Fees for technical, managerial, and consultancy services - 10% Capital Gains The following capital gains derived by a resident of one Contracting State may be taxed...