Protocol - Protocol - Ethiopia

PROTOCOL At the moment of signing the Agreement this day concluded between the Government of the Republic of India 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 undersigned have agreed upon the following provisions which shall be an integral part of the Agreement. 1. For the purpose of computing the time limit in paragraph 3 (a) of Article 5 (Permanent Establishment), the 183 days period begins as of the date on which the construction, installation or assembly project or supervisory activity itself begins; it does not take into account the time spent solely on preparatory activities. The time taken for obtaining licenses etc., shall also be excluded for this purpose. 2. With respect to Article 24(Non-discrimination):- it is understood that the provisions of this Article shall not be construed as preventing India from charging the profits of a permanent establishment of an Ethiopian company in India at a rate of tax which is higher than that imposed on the profits of a similar company of the first mentioned Contracting State, nor as being in conflict with the provisions of paragraph 3 of Article.7 (Business Profits). 3. It is understood that if the domestic law of a Contracting State is more beneficial to a resident of the other Contracting State than the provisions of this Agreement, then the provisions of the domestic law of the first-mentioned State shall apply to the extent they are more beneficial to such a resident. IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this Protocol. DONE in duplicate at Addis Ababa this 25 th day of May, 2011, each in the Hindi and English languages, both texts being equally authentic. In case of divergence of interpretation, the English text shall prevail. For the Government of the Republic of India (S. M. KRISHNA) External Affairs Minister For the Federal Democratic Republic of Ethiopia: (SUFIAN AHMED) Minister for Finance and Economic Development