The income tax treaty between Ethiopia and Qatar was signed 10 April 2013. 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 Qatari taxes on income.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State through employe…