OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA 4 Year No . 4 ADDIS ABABA - 23 " October , 1997 CONTENTS Proclamation No . 92 / 1997 Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect Taxes on Income and Capital between the Federal Democratic Republic of Ethiopia and the state of Kuwait Ratification | Proclamation . . . . . . . . . . . . . . . . . . . . Page 645 PROCLAMATION No . 92 / 1997 A PROCLAMATION TO RATIFY THE AGREEMENT ETHIOPIA AND THE STATE OF KUWAIT FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL WHEREAS , an Agreement for the Avoidance of Double Taxation and the Prevention of fiscal Evasion with Respect to Taxes on Income and Capital was signed between the Federal Democratic Republic of Ethiopia and the State of Kuwait , in Kuwait , on the 14th day of September 1996 ; WHEREAS , the House of Peoples ' Representatives of the Federal Democratic Republic of Ethiopia has ratified said agreement at its session held on the 23 " day of october , 1997 ; NOW , THEREFORE , in accordance with Article 55 sub Articles ( 1 ) and ( 12 ) of the Constitution , it is hereby proclaimed as follows : 1 . Short Title This Proclamation may be cited as the " Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital between the Federal Democratic Republic of Ethiopia and the State of Kuwait Ratification Proclamation No . 92 / Unit Price www . AfricanLawArchive . com * * * The African Law Archive * * * www . AfricanLawArchive . com 13 . Ratification of the Agreement The Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital between the Federal Democratic Republic of Ethiopia and the State of Kuwait signed on the 14 " day of September 1996 , is ratified . Power of the Minister of Finance The Minister of Finance is hereby empowered to implement the Agreement in cooperation with the concerned governmen Effective Date This Proclamation shall enter into force as of the 23rd day of October , 1997 . Done at Addis Ababa , this 23rd day of October , 1997 PRESIDENT OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA www . AfricanLawArchive . com * * * The African Law Archive * * * www . AfricanLawArchive . com