S.L. 123.184 Art. 2Arrangements to have effect. 2 [S.L.

It is hereby declared:-

(a) that the arrangements specified in the Convention set out in the Schedule to this Order (hereinafter referred to as "the Convention") have been made with the Government of the Federal Democratic Republic of Ethiopia with a view to affording relief from double taxation in relation to the following taxes imposed by the laws of the Federal Democratic Republic of Ethiopia:

- the tax on income and profit; and

- the tax on income from mining, petroleum and agricultural activities;

(b) that it is expedient that those arrangements should have effect following the entry into force of the Convention and in accordance with the relevant provisions of the Convention;

(c) that the Convention shall enter into force on such date as may be announced by notice in the Government Gazette. 123.184 ETHIOPIA)

SCHEDULE

Article 2

CONVENTION

BETWEEN

THE GOVERNMENT OF THE REPUBLIC OF MALTA

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

The Government of the Republic of Malta and the Government of the Federal Democratic Republic of Ethiopia desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:

Article 1

PERSONS COVERED

This Convention shall apply to persons who are residents of one or both of the Contracting States.

Article 2

TAXES COVERED