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Tax Treaty between Ethiopia and the UAE in Force

27 September 2021

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Treaty Development

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Ethiopia-United Arab Emirates

According to a recent update from the UAE Ministry of Finance, the income tax treaty between Ethiopia and the United Arab Emirates entered into force on 6 November 2018. The treaty, signed 12 April 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 UAE income tax and corporate tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged personnel...