Irish - Ethiopian DTA Entered Into Force

The Irish Revenue announced that the Convention between Ireland and Ethiopia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income entered into force on August 12, 2016.


The new Double Taxation Agreement with Ethiopia was signed on November 3, 2014 and will enter into effect in Ireland on January 1, 2017. The Agreement covers direct taxes which in the case of Ireland are income tax, universal social charge, corporation tax and capital gains tax.

Taxes covered

The existing taxes to which this Convention shall apply are in particular:

  1. in the case of Ethiopia:
  1. the tax on income and profit; and
  2. the tax on income from mining, petroleum and agricultural activities.
  1. in the case of Ireland:
  1. the income tax;
  2. the universal social charge;
  3. the corporation tax; and
  4. the capital gains tax.


The royalties arising in a contracting state and paid to a resident of the other contracting state may be taxed in that other state. They may also be taxed in the contracting state in which they arise and according to the laws of that state, but if the beneficial owner of the royalties is a resident of the other contracting state, the tax so charged shall not exceed 5 percent of the gross amount of the royalties, the DTA states.


The Irish Revenue also informed that the new Double Taxation Agreement with Botswana, which was signed on June 10, 2014 and entered into force on February 3, 2016, will enter into effect in Ireland on January 1, 2017.

Sources: Ireland Revenue - Tax Treaties update, Ireland - Ethiopia DTA

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