The income tax treaty between Ethiopia and Poland was signed 23 July 2015. The treaty is the first of its kind between the two countries and will enter into force after the ratification instruments are exchanged. 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...