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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
Updated
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Guidance by country: Ethiopia: agreement

A comprehensive agreement (SI 2011/2725) entered into force on 21 February 2013 and has effect:

  1. In the United Kingdom,

 

 

  1. for taxes withheld at source, from 1 March 2013,
  2. for income tax and capital gains tax, from 6 April 2013,
  3. for corporation tax, from 1 April 2013.

 

  1. In Ethiopia,

 

 

  1. for taxes withheld at source, from 1 March 2013,
  2. for income tax, for any tax year beginning on or after 8 July 2013.

The agreement (SI 1977/1297) covering air transport undertakings only will cease to have effect from the dates that the corresponding provisions of the comprehensive agreement have effect.

If using the HMRC Intranet, the new agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “treaties in force Ethiopia” will provide a link to the treaty.