The income tax treaty between Ethiopia and the United Arab Emirates was signed on 12 April 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 tax on income from mining, petroleum and agricultural activities. It covers U.A.E. 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 personnel in a Contracting State, provided that the activities continue for the same project for a period or...