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FED(ERAL NEGARIT GAZETA
OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

1\~.+~ qOD"" ~1'C If. 4thYear No. 13

Oh.""V-kf &..s.'o~I\'e.It""h~.c\f'e ~Tflt\.h
1\-'tit 1\OfJ-If'C t)j +'} H!f.1 ADDIS ABABA - 3rdFeb., 1998
f ;"'"fI +tD'1f":f 9"hC 0."" mfJ<t'1""ftDlI}

lP/(J}«6fi),
CONTENTS

htp~ <k1'C 1l:/Ifjfj q.SJ". Proclamation No. 95/1998

01ftl\f, fOlJ.h&.l\m-1..,1IC OOlJ.ool\h~ ".~~~ft"'1IC1 Convention for the Avoidance of Double Taxation with
l\O'/it.,.l.~ 'hli ..,1IC l\t\ooh&.A fOlJ.~1.1m-1 oo-h~ Respect to Taxes on Income and the Prevention of Fiscal
l\~hl\hA oh.."f'V-kf ~.e..~I\~ Jt'l"h~""f~ ~T1Il\.h Evasion between the Federal Democratic Republic of
'hli Otl)l\.f1 ~T1Il\.h oo1"'P'~~ oo'1hA f"'~1.1m-1 Ethiopia and the Government of the Italian Republic
itSJ"SJ""~O'/?a~4=f htp~ 1?a %£:5% Ratification Proclamation Page 667

1\tp~ ~1'C 1?;/U!f1 PROCLAMA TION NO.95/1998

010. I\~ fD'f.hLt\tD-'} ..,flC ntllJ.ODt\h"" +1.~.~0. ..,flC'} A PROCLAMATION TO RATIFY THE
CONVENTION BETWEEN THE FEDERAL
t\D?it+I."" "he;..,flC I\I\ODhLA fD'f.1.1.1tD-'}oo-h~ I\ODhl\hA
DEMOCRTIC REPUBLIC OF ETHIOPIA AND
Oh.""f"kf &..s.'o~.I\'e.It""h~.c\f'e ~TfltLh "he;Oll}t\.f'} THE GOVERNMENT OF THE ITALIAN
~ Tfl t\.h OD'}'"P':J-"" OD'1hA f +1.1.1 tD-'} it9"9"'1..,. REPUBLIC FOR THE A VOIDANCE OF DOUBLE
1\tIIJ1\ 1.:" f tDII} 1\ tp ~ TAXATION WITH RESPECT TO TAXES ON INCOME
AND THE PREVENTION OF FISCAL EVASION
Oh.""f"k.r &..s.'o~I\'e .It""h~.c\f'e ~Tflt\.h "he; Oll}t\.f'}
WHEREAS, a Convention for the Avoidance of Double
~Tflt\.h OD'}"'P':J-"" OD'1hA n10. I\~ fD'f.hLI\tD-'} ..,flC Taxation with Respect to Taxes on Income and the Prevention of
OD'f.ODI\h..,.i'1.~.~.o. ..,flC'} I\D?it"'I...,.e; ..,flC I\I\ODhLA Fiscal Evasion was signed between the Federal Democratic
fD'f.1.1.1tD-'} oo-h~. I\ODhl\hA fD'f.fit:fA it9"9"'1"" "h.1...1\. Republic of Ethiopia and the Government of the Italian Republic
in Rome on the 8thday of April, 1997;
"'T~A t +'} Ii!f.1:t 0C'9" f+LI.OD OOD"'1-;
\~ U'}'1- it9"9"'1..,. f h. ""f"k f &..s.'o~.1\
'e .It"..h ~ c\f'e WHEREAS, the House of Peoples' Representatives of the
Federal Democratic Republic of Ethiopia has ratified said
~TfI"-h f;"'1,fI +tD'1f":f 9"hC 0."" 1'C 5'~ +'} Ii!f.1 q.9".
convention at its session held on the 3rdday of February, 1998;
.fJ'1~1.tD-itfl()fJ f1.1.+tD- itl\.,'1 ;
NOW, THEREFORE, in accordance with Article 55 Sub-
0;"'1 OD'}"'P'i: 1\'}+1\ j?; '}o-it 1\'}+1\ (/i) "he; (nO
Articles (1) and (12) of the Constitution, it is hereby proclaimed
no IVI."" fD'f. h+ 1\tD- :J-tD-~A:: as follows:

.
f')~ .,.~ 2 ,30
Unit Pnce
);16"" ;1JV'1 7',"','1:. iti(li
Negarit G.P.O.Box 80,001
'lK' :H~~ tofut.&\. ~;J~"" ;JtLnJ <f:'f'C Ir 'f'C ?}}4>1 Ii!f1 ~'9'" Federal Negarit Gazeta - No. 13 3rdFebruary, 1998-Page 668

ii' h6f.bC CM.

1. Short Tide
"-t-1.&.~.O. f1Q "111C1 /\OJfit4>l.~ 'hli "111C I\/\oohLA
fD?.1.1."11 lJD<h~./\oohl\hA hh.llJ/\.f tT1I/\.h oo1"1P'~ This Proclamation may be cited as the' 'Convention for the
Avoidance of Double Taxation with Respect to taxes on
;JC f-t-1.1.1(1}<it9"9'''/~ OJf7\1.<t.fh'P~ ~'I'C :lg!luf1"
Income and the prevention of Fiscal Evasion with the
-t-1I/\" /\.m4>it !?>";fl\A:: Government of the Italian Republic Ratification
~. f it9"9" 11: lID7\f.:" Proclamation No. 95/1998." .
Oh.~f'kJ) t..Y..~.I\«e.ltqutJ~.l\.f«e tT1I/\.h 'hli OllJ/\.f1 2. Ratification of the Convention

tT1I/\.tJ oo1"1P':t"~ oo'lhA 'h'h,'h' h,TtA:!.: 4>1 lut:l~ The Convention between the Federal Democratic Republic
fie-9" fi'LI.OOlD' n10. I\!?>fD?.hL/\(I}<1 "111COD?.oo/\h~ of Ethiopia and the Government of the Italian Republic for
-t-.e.~.&.(L
"111C1 /\OJfit4>I.:"'hli "111C I\/\oohLA fD?.f.1.
the avoidance of Double Taxation with Respect to taxes on
Income.and the Prevention of Fiscal Evasion signed in Rome
1(1}<1oo'h~. /\oohl\hA fD?.fit";f/\(I}< it9"9"~~ K~*A:: on the 8thday of April, 1997 is ratified.
f.' f11"11 o'Uit~-;. P'Afl)1 3. Power of the Minister of Finance

f11"11 OJf.tit~-;. h"1CJ1I 'll\:f(l}< foo1"1P'~ h'll\~ ;JC The Minister of Finance is hereby empowered to implement
ooo-t-CJnc it9u9"~"': np'~. I\!?>'h1.1t(l}<Afo<J~I."1 P'AllJ1 the Convention in cooperation with the concerned govern-
mental organs.
lULU ~\'P~ 'h'1'1'1'-;J-A::
4. Effective Date
Q' h'P~ fOJf.Klin~ 1.It
This Proclamation shall enter into force as of the 3rdday of
!?>U h'P~ h'l'C ?;?; 4>1 :mr.:l q.9". "f.9"C' fKli !?>/J'liA:: February, 1998.

~\.ltit MICJ 'l'C ?;?; 4>1 lut:l q.9". Done at Addis Ababa, this 3rdday of February, 1998.

p./C ~;J(l1.~~
NEGASO GIDADA (DR.)
f h. ~f' WJ) t..Y.. ~.I\ «e .It qutJ &.I\.,«e
tT1I/\.tJ Tl..lt~1~ PRESIDENT OF THE FEDERAL DEMOCRATIC
REPUBLIC OF ETHIOPIA

lICY1<;'M9" D7"'D?.r f:C~:" :t-.,.-

BERHANENA SELAM PRINTING ENTERPRIS