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FEDERAL NEGARIT GAZETA
OF THE FEDERAL DEMOCRATIC REPUBUC OF ETHIOPIA

. Oh. Tr-A- f J,.1,.{..II'P. ~.1"hMI.f'P. "'l'l1/\.h 1th Year No. 19


h""".IM'''r,: 'UUT "'1'C HI rih1l'O .,.1Dt)r-'f II"hC CLTfflfl+')T rID"! ADDIS ABABA 41hMarch, 2006
Mtl'l Mil UU.~OT tll .,., Ip.n~
D'I(I)'~ CONTENTS

Proclamation No. 486/2006


h q»';' <It'J'C UifJI ii fj~ «J.9"
- "
Convention between th~ Goverrment of the Federal
0'10. M' ot/,,::J.tI\ 'I.e fOl/.ht.i\O"') "HIC OO?OIJi\h'-"
Democratic Republic of Ethiopia and Romania for the
'N'.t.t.a. "NIC') i\D7la.,.'.'-" M' O:NJla 'I.e r07,t.09"')
Avoidance of Double T~xation and the Prevention of Fiscal
D7"1"OCOCi\UIJMhtl\ Oh.'-""*,f'
. .c...e..t-'I'P. ~,'I"ht."",f''P.
6T'f1i\,h "CI' O"''''''),f' UIJ')"IP'..J''-'' UIJtthtl\ f"'l..~ 1(1)'') Evasion with Respect to Taxes on Income and on Capital
Ratification Proclamation Page 3391
la9"9"~"" D7f11.4>.,f'hq»';' ... 1~ C7i,rljji

PROCLAMA TION NO. 486/2006.


h'f'~ "'TC !f1lflIflf~~
A PROCLAMATION TO RATIFY THE CONVENTION
0'lR. "~O"'-c~A I\.e f'''thLt\dJ-'} &WJ-IIC BETWEEN THE GOVERNMENTS OFTHE FEDERAL
O"tODt\h+ "'~~~R. &WJ-RC,t\"7i\+t.+ ,,~ DEMOCRA TIC REPUBLIC OF ETHIOPIA AND
O~hi\ I\.e f'DtLDr, "7-L"OCOC t\ODhl\hA ROMANIA FOR THE AVOIDANCE OF DOUBLE
Ok +r-A-1 1.1.~I\'e -\1"hMI'e 6T-R/\.h ,,~ TAXATION AND THE PREVENTION OF FISCAL
EVASION WITH RESPECT TO TAXES ON
0"""7\'1 OD'&WJ
~~+ """'hA. f'''' ~t.1dJ-'
INCOME AND ON CAPITAL
i\9"9"~+ t\"76~'" f'aJa, h'f'~

)\{HEREAS, a Convention for the Avoidance of


Ot.. -rr-A- f 4C..Y..t.,"~~.lfOh~C\f~ t T-Rt\.h Double Taxation and the Prevention of Fiscal Evasion
"Ci 0"""7'}, oo'}o/~:r-r oot]hA 010. ,,~ with Respect to Taxes on Income and on Capital (the
Ot]'r::rA ".e rU7.hLt\OJo'} °/-oC OU7.oot\h-r Convention) was signed between the Federal
,,. ~t..t..0. &WJ-RC'}t\"7l1.,.l--r "c.' O:rhll ".e Democratic Republic of Ethiopia and Romania in
rU7.L09",} "76J.1'OCOC t\ooh"hA rU7.fll:fA Bucharest on the 6thday of November 2003;
lI9"9"'1'''f' ".h..h. lin.9"C ?; .,.'} !li'i.f. OO.t,&.lI-r
r"'Ll-OO 0 00 l' '1.T
WHEREAS, the House of Peoples' Representatives
f.O')~' lI9"9u~,). t'n.'NJ,A',r 4C..~..t.-I\~ ~.LJOh of the Federal Democratic Republic of Ethiopia on its
t..(tf~ 6T'0t\.h t'ih1f-o 'f-(Dtlt'":r. 9"hC a.'), meeting held on the th of February, 2006;
jj
1'C ill ,"') I 1'1~ ~.9" CI.f.l1m- lI-oc'\CI,rfJ.f..,.m-
lIt'Ur~ :
NOW, THEREFORE, in accordance with Article
55 Sub-Article ( I) and (12) of the Constitution it is
Oih'/ 00')"/ P"~ n ').,.1\ y'l;llil 'h'i IIrl hereby proclaimed as follows;
ootJll')' t'OIJ.h"'t'\m- ;J-m-~A::

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.f'.,~ 'I';J 2.30 Negarit G. P.O. Box 80001
Unit Price

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'I'" rii.rrOl ~Y.t..A :~(,.,.,. .?/I.°l
"'1'C Iii -;Ill"" 1S'1 IUnt 'J.9" Federal Negarit Gazeta No. .] 9 4111
March, 2006...
""J 3392

Ii. h "f."C C tJia 1. Short Title

f.u hP~' "O'lo. 'hr.' otrr.'+A 4\.e.


fU?h"'i\o,,') '111C ou? ooi\h-r .,. ~~~o. This Proclamation may be cited as the "Convention
'111C,} i\1I7fI+(.-r 'he; O:J-hfa between the Governments of the Federal Democratic
"'.e fU?"'09",)
1176L->OCOCi\ooh"'hA OJ\.-rf'A- JI ~,f.'.,~"''P. Republic of Ethiopia and Romania for the Avoidance of
Double Taxation and the Prevention of Fiscal Evasion
~.'I"h~f\JI'P. ~T11i\.h 'he; OcrD7'}JI
with Respect to Taxes on Income and on Capital
oo'}'1 P' :J--r oot)hA f.,. ~(. 'lOJ-') fa9"9"~T Ratification Proclamation No.486/2006."
D7(J~4:JI hP~; 4!I}'C Qfiljljjf1~" .,.11i\e
Itm.,.iI ~"f"t:\::

I. fia5JD5JD'I'" 006,('" 2. Ratification of the Convention

-
OJ\. Tf'A- JI 4Co,f.'.,I,.",'P.~ 'l"h~f\JI'P. ~T11i\.h The Convention between the. Governments of the
. 'he; O~o7'}JI oo'}'1P''+-r oot)hA 'h.h..h. Federal D~r:nocratic Republic of Ethiopia and
ljii'.9"OC ~ +'} nij: OO.t)~iI-r f.,."'(.ooOJ- Romania for the A voidance of Double Taxation
O'lO. 'he; Ot)1:.+A "'.e fu?h"'i\OJ-'} '111C and the Prevention of Fiscal Evasion with Respect
Ou?ooi\h-r "'~~~n. '111C,} i\D?fa+(.-r 'he; to Taxes on Income and on Capital signed on the.
6th day of November 2003 is ratified. -
O'+hfa "'.e fU?"'09",} D7~OCOC i\ouMhA
fU?Jlfa Ti\O" fa9"9"~TO.('* A::

f. f1,}"1Ie; hotlcr"t /.\"'1+ "t).n+"" ufN/'\"" 3. Power of the Minister of Finance and Economic
Development
f'l'}H1Je; h.tlljU? A"7-r uU.fa-rcr h'1l)11
The Minister of Finance and Economic
t)"'TO" fOD'}'1P'T. ht)"'-r ;JC OouTI)OC
Development is hereby empowered to implement
fa9"?"H: OP'~ "'.e 'h'}~.OJ-A fD7.('(''1 the Convention in cooperation with the concerned
P'A"''} OH.U hP~ 1'c'I.,.1'-.+A:: Government organs.

Q. h'P1f. .f"'l.OfJOT ~tt. 4. Effective Date

.eU hP~ O~"""~A ~;J~T ;JII."' '+-r'l"


hOJlllOT +'} ~9"C' fOe; .eO'e;A:: This Proclamation shall enter into force as of the
date of their publication in the Federal Negarit
Gazeta.
".Ilia "°Il ou;Ja.+ trl .,., Ijjfj~ '.5JD.
Done at Addis Ababa, thi~ 4th day of March, 2006

""ICD? OJ/.\~1.f'C1.fa
GIRMA WOLDEGIORGIS
r J\.+f'A-Y 1.."""~"''P.ll""h~f\Y'P.
&'T1Ii\.h T~II..J5'+ PRESIDENT OF THE FEDERAL
DEMOCRATIC REPUBLIC OF ETHIOPIA

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