On 17 September 2011, an income tax treaty was signed between Egypt and Ethiopia. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Egyptian tax on individual income and profits of legal entities, and Ethiopian general tax on income and profit, and tax on income from mining, petroleum and agricultural activities. Service PE The treaty includes provisions that a permanent establishment will be deemed constituted if an enterprise of one State furnishes services in the other State through employees or other personnel for a period or periods aggregating more than 12 months....