Singapore and Ethiopia signed on August 24 a double tax agreement.
The DTA between Ireland and Ethiopia entered into force on August 12, 2016.
Cyprus ratified its DTA with Ethiopia on January 18, 2016.
Cyprus and Ethiopia signed a DTA on December 30, 2015.
The Ethiopian Government said on October 27, 2015, that the nation and Switzerland have agreed to expedite negotiations towards a DTA.
Poland and Ethiopia signed a DTA on July 13, 2015.
The United Arab Emirates and Ethiopia signed a DTA on April 12, 2015.
According to preliminary media reports, Singapore has expressed interest in launching DTA negotiations with Ethiopia.
The United Arab Emirates and Ethiopia signed a DTA on April 13, 2015.
Ireland signed a DTA with Ethiopia on November 3, 2014.
Kenya and Ethiopia are negotiating a DTA, a statement posted on March 11, 2014, on the Kenyan President's website said.
The DTA signed between Ethiopia and Sudan was tabled before the Economic Development Committee of Sudan's Council of Ministers for its approval on July 16, 2013.
Ethiopia and Portugal signed a DTA on May 25, 2013, the Ethiopian Government has confirmed.
The Ethiopian Government confirmed the signing of a DTA with Qatar on April 11, 2013.
The UK-Ethiopia DTA will become effective in the UK from April 6, 2013.
The DTA between India and Ethiopia will become effective in India from April 1, 2013.
Ethiopia and Saudi Arabia signed a DTA on February 28, 2013, the Ethiopian Government has confirmed.
The UK-Ethiopia DTA entered into force on February 21, 2013, following the completion of both nation's domestic ratification procedures.
The Ethiopian Ministry of Foreign Affairs announced on November 6, 2012, that the government has agreed to finalize negotiation towards a DTA with Qatar.
The Dutch government has announced that Ethiopia and the Netherlands signed a DTA on August 10, 2012.
According to preliminary media reports, the Seychelles and Ethiopia signed a DTA on July 14, 2012.
Ethiopia's House of People's Representatives ratified four DTAs with China, Egypt, India and Sudan on June 21, 2012.
According to preliminary media reports, on May 21, 2012, the pending DTA between Egypt and Ethiopia was sent to Egypt's parliament for final approval.
Four DTAs concluded by Ethiopia, with India, China, Sudan and Egypt, were presented to the nation's legislative assembly, the House of Peoples' Representatives, on April 10, 2012, for approval.
The governments of Uganda and Ethiopia have signed a cooperation agreement, which commits both countries to the negotiation and signing of a double tax avoidance agreement.
In the UK, the DTA covers income tax, corporation tax, and capital gains tax. In Ethiopia, the DTA covers income and profit tax, and the tax on income from mining, petroleum and agricultural activities. The DTA provides rules on residence, permanent establishment, immovable property, business profits, shipping and air transport, associated enterprises, capital gains and pensions. The DTA also provides for mutual dispute procedures and the exchange of information. Dividend withholding tax will be limited in most cases to 10%, except in the case of dividends paid out of immovable property income by an investment vehicle, which distributes most of this income annually and when such income is exempt from tax, the rate is capped at 15%. Interest withholding tax is to be charged at a maximum of 5%. Governments, along with their political subdivisions, administrations and local authorities, are to be exempt, as are the central banks of both countries. Royalty withholding tax will be capped at 7.5%.
The DTA provides that business profits will be taxable in the source state if the activities of an enterprise constitute a PE in that state. Profits of a construction, assembly or installation projects will be taxed in the source state if that project continues in the state for more than 183 days. The DTA also provides for the exchange of information. Dividend withholding tax will be charged at 7.5%. Interest, royalties and fees for technical services will be subject to a 10% withholding tax.
MOU signed for the avoidance of double taxation, and to prevent tax evasion.