Dutch-Ethiopian DTA Entered into Force

Dutch-Ethiopian DTA Entered into Force
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Dutch-Ethiopian DTA Entered into Force
September 1st, 2016
On August 30, the Dutch Government announced that 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 and income entered into force on September 1, 2016.
Background

On August 30, the Dutch Government announced that 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 and income entered into force on September 1, 2016.

Background

The convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes and income was signed on August 10, 2012. The Protocol amending the Convention, which was signed on August 18, 2014 will enter into force on September 30, 2016 with retroactive force to September 1, 2016.

Taxes Covered

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

a) in the European part of the Netherlands:

  • income tax;
  • wages tax;
  • company tax including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act;
  • dividend tax,

   and in the Caribbean part of the Netherlands:

  • income tax;
  • wages tax;
  • property tax;
  • revenue tax;
  • Government share in the net profits of the exploitation of natural resources pursuant to the Mining Act BES, the Mining decree BES or Petroleum Act Saba Bank BES);

b) in the case of Ethiopia:

  • the tax on income and profit imposed by the Income Tax Proclamation No. 286/2002; and
  • the tax on income from mining, petroleum and agricultural activities imposed by respective proclamations.

Sources: Dutch Government - Press Release, Dutch-Ethiopian DTA, Amending Protocol

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Dutch-Ethiopian DTA Entered into Force
; posted on
September 1st, 2016
On August 30, the Dutch Government announced that 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 and income entered into force on September 1, 2016.
Background
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