(October 8, 2014)

On August 10, 2012 the Kingdom of the Netherlands and the Federal Democratic Republic of Ethiopia concluded a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Although the Dutch ratification process regarding this Convention has been finalized, this agreement has not yet entered into force.

On August 18, 2014 the Dutch and Ethiopian government signed a Protocol amending the Convention between the Kingdom of the Netherlands and the Federal Democratic Republic of Ethiopia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Based on this Protocol a.o. a new Article 21A titled “Limitation on benefits” will be inserted in the DTA.

Click here to be forwarded to the text of the Protocol that was signed on August 18, 2014;

Click here to be forwarded to the text of the DTA that was signed on August 10, 2012.

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