'; fCc"

') I
I

r
I
!

,-,"~."_..,.,."..,.-,.,.o._.,, ,..".,..~_.
l i. ;

f1t.+r-A-f d.;'p"I,."~ Pr.quhl,.r'tf~ t.Tlla'\.h

~~t..A 'I ;J~T ;JlLdJ

FEDERAL NEGARIT GAZETA
OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

,
h ~ "- 4I"'C :; (1),...,.r-*'J' 1'<"'nl.,"~ .II,'r'tll..(l.J'~ t'/'1II\.)' 13'd YearN
),.."1.-'/'11+' '},"'-,. !. .-."- .to "- o 7
),.11./1
),(1/1;J.U"'/" ~,. .,.'~ !!!.o:..!!
!.R --" 'I " f,),1I'II -foIlIIr--f 'J",IC {l.',- mll,;~',- f(II'" ADDIS ABABA 20 "
D ecem
b er,2006

°70"65j. CONTENTS

h'l',~ .fl-rf: t;.r:?;/.{f!r1f! ~.9" Proclamation No. 507/2006

WIll. ".e fo7.flt..i\o,") °1.11f: 11°,/.Ol'i\fI.'f- .'-"/../..11. "Iii Agreement between the Government of the Federal
f:'~ i\O1l1"'(,.r ?"i l1.oJ'hll ".e r°'/.t.O9"'} °761"I1CI1f: Democratic Republic of Ethiopia and peoples' Democratic
i\u"fI"flA I1h. .'f-r-A-y ""~/..,,~ .v.,'l"h'rr'l.Y~ 6T'IJi\.h Republic of Algeria for the Avoidance of Double Taxation
','i nhA:(6.f' ,n'"I1~ .v..'l"h/..r'l.Y~ 6T11i\.h UD'}"I,... and the Prevention of Fiscal Evasion with Respect to Taxes
;J..'f- UDtjflA r""'t.10"'}
1?i" ri'i.t;rr lI9"9".,.'f- o'/b"of:Y h'P.~ ...on PageIncome
3503 and on Capital Ratification Proclamation

"cp~ ~'1'C t;f?;/Ififjfi PROCLAMATION NO. 507/2006,

A PROCLAMATION TO RATIFY THE AGREEMENT

01Q ,,~ fOJ.h~t\m-, GJ-f1C nOJ.ont\h+ of'f.I,.I,.Q BETWEEN THE GOVERNMENT OF THE FEDERAl.
GJ-f1C') t\"7i1cl't.+ ~'i' n:"hil ,,~ fOJ.~fJ9'"') DEMOCRATIC REPUBLIC OF ETHIOPIA AND TH.:
"7"1'"nCnC t\onh"hA n1t. +r-A- f d.;'p"I,."~ GOVERNMENT OF THE PEOPLES' DEMOCRATIC
w REPUBLIC OF ALGERIA FOR THE AVOIDANCE OF
Pr.quhl,.r'tf~ t.T-f1a'\.h ~'i' OhA.-:..t.f ~1fCJ~ DOUBLE TAXATION AND THE PREVENTION OF
Pr.LfOhlril.J'CP. 6T-f1t\.h oo,GJP':"+ ootJhA FISCAL EVASION WITH RESPECTTO
f.,..r.t. 1m-') il9'"9'".,+ t\"7~~~nl hCP;(- TAXES ON INCOME AND ON CAPIT At

0".,} r-*'.f 1I'0.P.,t',,"cp' ,p,.'r'h6'1'I..f~ 6T-f1t\.h WHEREAS a Convention for the A voidance of :I
',I"j 0"A:(6.f' ,1,'J'fl~ ,p'.'r'ht','iI..f~ 6T-f1t\.h Dquble Taxati~n and the' Prevention of Fiscal Evasion
oP.}OIP';J..)' oPt)hA 01Q ,,~ f"'l,hLt\o", GJ-f1C with Respect to Taxes on Income and on Capita] (the
O"'J.Ol't\h.} ."f,/../..n. "l-f1C,) t\"'!fl4'I..} ~'i' Agreement) was signed between the Government of the
O:rhil ,,~ f"'J.~O9'" "'16L"OCOC flonh"h6\ Federal Democratic Republic of Ethiopia and Peoples'
t'O'J.,f'fI:r'A flrr.,.}. h.~",", O'l"r. 'tiZ.,., 1"I'i.fl Democratic Republic of Algeria on 21h May 2002, in
O"p',fI "Ofl h-""'! f." ~~ on ooolf.,.: Addis Ababa;

WHEREAS, the House of Peoples' Representatives

~U'}". f11f:C ilr9".,+ f ", +r-A- f 1I'0.P.,1,."~ of the Federal Democratic Republic of Ethiopia on its
.v..'r'ht',.I'I..f~ 6Tllt\.h f (I,1fll ."tDtJr-:)'. 9"hC meeting held on 5th day of December, 2006 has ratified
n..1. '~p,C f!~ .,.'} lfif1f! '}.9" fl f.l. 10). fI-f1l'1fl the Convention;
.f/lf, 4' 01' flt\lr.,:

NOW, THEREFORE, in accordance with Article

0,1,1 oP,olP"': "'4'?i" .'it '(J.fI h.}4'y,' (Ii) 55 Sub-Articles (1) and (12) of the Constitution it is
',I"j /I:e:/ Ol"PI.+ f"'/,h."t\o,. :ra"~.A:: hereby proclaimed as follows:

I Y'J.'\..,.." '" ,,- I ~;J~"" ;JII,n/7",.,.0/','iii'(?i

I Unit Price 2.30 I NegaritG. P.O.Box80001

I"
 -~---
1A"rit.?i.r!i ~.I'.t.A :>t..} :>n."1 "'.,.C ~ :J'I/"I...' 16 "'-J li1f~.\' OJ_", Federal Negaril Gazela No.7 20thDecember,2006 page 3504

6, "'d£"C C()rt 1. Short Title

,p.u IICP.~ "Cl1Q I\,P. f~h~flO)-' '7-f1C Cl~oo This Proclamation may be cited as the "Agreement
flhr "".I.-/..Q '7llC, fI"7{)"'{.r ~C; Cl;1-hrt between the Government of the Federal Democratic
I\,P. fD?~O9'" "7"L"ClCClC floohl\h&\ Cl"'-rf- Republic of Ethiopia and Peoples' Democratic
A-.f 4C..J'.,t.l\~ Pr.""ht.-I't.f~ tTlll\.h ~C; ClIl&\ Republic of Algeria for the Avoidance of Double
:(t.f ~11l1~ Pr.""hl.-l't.f~ tTlll\.h 00"71» Taxation and the Prevention of Fiscal Evasion with
:1-r OOt,h&\ f.,. 1.{'10J-, {)9"9".,r °7lJ1.cI:.f Respect to Taxes on Income and on Capital
IICP.~ cfr1'C ?;fiIIIl!fjl!" "'-f11\o I\.m.,.rt Ratification Proclamation No.507/2006,"
,P.';1-I\&\::

r. f{)rr.,-t: 0061.01- 2. Ratification of the Convention

ClIl. rf-A- .f ,(..Y../..I\~ Pr.""h/..I't.f~ tTlll\.h The C?nvention .bet':veenthe Feder~1Democrat~c

~C; ClIl&\:(t.f ,."h1fll~ Pr.""ht f~ tTllfl.h Republ~c of Ethl?pla and Peorles DemocratIc
00"71» .-1-:" oot,h&\ ~."",II, O'J.,P. ~:;; .,., Repu~llc of Algeria for .the Av~ldance of Double
.fif..f ClIlPr.{) IICll1 h""'7 f"'~{'OOO)- Cl1Q I\,P. Taxation and the Prevention of Fiscal Ev~sion with
f°7.h~flO)-' '7llC ClD?,ooflhr .,. 1.1..t.-Q Re~pectto Tax,eso~ Income and on Capital signed
'7llC, fI"7{)"'{.r ~C; Cl;1-h{) I\,P. fD?~or' 27 May 2002 ISratIfied.
"-
"7"L"ClCClC fI oohl\ h&\ fD?.f{) "fflO)- {)9"r.,r
O.f:*&\::
r. f1'H-f1C; ~ ftljOQ &\"7r OQ..rt:"'- A. 3. Power of the Minister of Finance and Econonlic
II. I. I.L.'" F~,~ I Development

f1'H-t'C; h.tl'jD? &\07r ~.,.rtr~ 11'7,,0(1 The Minister of Finance and Economic Develop.
tJl\:fOJ- foo"7l»r IItJl\r ;JC Cloo.,.l1ClC ment is hereby empowered to implement the
{)9"9".,-t: ClI»I.- I\,P. ~ '1',.0)-&\ f"7.f:{' '7 I»&\nl' Convention in cooperation with the concerned
ClII.U IICP.~ """1"";1-&\:: Government organs.

I. h"~ """'in+ taL 4..ectlve

Er r' Date
,P.U ;~: Cl.,;Jtr ~lI.nl 7r.,.. hmnlCl+ This Proclamation shall come in to force up on
.,., .9' (. roc; ,p.1fC;&\.- Publication in the Federal Negarit Gazeta.

"'~~ "'"" ;:f-U"tP 16 .,., If!:f:jf! 'J.r, D Add ' ,th

one at ISAbaba, this 20 day of December,2006

'7C"7 m&\1.1.f-C1.{) GIRMA WOLDEGIORGIS I

PRESIDENT OF THE FEDERAL

f"'- +f-A-.f ~J'.,t.-I\'e 1',.""hl.-l't.f'e DEMOCRATIC REPUBLIC OF ETHIOPIA
tT-f1l\.h Tt..H.Pr'r

.,
itCY'}';" I'II\~ 07-"07..1'
.r:c~-}- :J--,.-

~c
f