DT6800 - Double Taxation Relief Manual: Guidance by country: Ethiopia: Agreements in force
Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Federal Democratic Republic of Ethiopia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains
Signed: 9 June 2011
Statutory Instrument number: SI 2011 No. 2725
Entered into force: 21 February 2013
Has effect:
- in Ethiopia from 1 March 2013 for taxes withheld at source and 8 July 2013 for taxes on income
- in the UK, in respect of income tax and capital gains tax, from 6 April 2013; in respect of corporation tax, from 1 April 2013 and for withholding taxes, 1 March 2013
The convention (SI 1977/1297) covering air transport undertakings ceased to have effect from the dates that the corresponding provisions of the comprehensive convention have effect.
The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/ethiopia-tax-treaties