The income tax treaty between Ethiopia and Palestine was signed on 9 July 2015. The treaty 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, and covers Palestine tax on income and profit. Withholding Tax Rates Dividends – 10% Interest - 10% Royalties - 5% Technical Fees (technical, managerial, or consultancy) – 10% Note – Article 13 (Technical Fees) includes the provision that the (beneficial) provisions of this Article will not apply if the main purpose or...