Tag: Tax
Meaning of Double taxation or What does mean double taxation ?
According to Ethiopian Tax Law capital gains tax is imposed on the income from the disposal of certain investment areas. The income tax proclamation No. 979/2016 imposes a certain amount of tax on income from a disposal of certain investment areas. Article 59 (1) of the Proclamation, states that a person who derives a gain on the disposal of immovable property, a share, or bond (referred to as a “taxable asset’) is liable to pay an income tax.
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