The income tax treaty between Ethiopia and Mozambique was signed on 15 February 2017. It 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 Mozambique personal income tax and corporate income 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 if the activities continue for the same or connected project for a period or periods...