Joint Declaration on the Convention between the Kingdom of the Netherlands and the Federal Democratic Republic of Ethiopia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Addis Ababa on 10 August 2012, and the Protocol amending the Convention between the Kingdom of the Netherlands and the Federal Democratic Republic of Ethiopia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Addis Ababa on 18 August 2014
With reference to paragraph l) of Article 3 of the Convention between the Kingdom of the Netherlands and the Federal Democratic Republic of Ethiopia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Addis Ababa on 10 August 2012, the Government of the Kingdom of the Netherlands and the Government of the Federal Democratic Republic of Ethiopia, as the signatories to this Joint Declaration, declare that
–For the purpose of paragraph l) of Article 3 of the Convention, the term “recognized stock exchange” also means:–any of the stock exchanges of the African Securities Exchanges Association.With reference Article I, regarding the new inserted Article 21A, of the Protocol amending the Convention between the Kingdom of the Netherlands and the Federal Democratic Republic of Ethiopia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Addis Ababa on 18 August 2014, the Government of the Kingdom of the Netherlands and the Government of the Federal Democratic Republic of Ethiopia, as the signatories to this Joint Declaration, declare that
–For the purpose of the provisions of paragraph 2 of the new inserted Article 21A, the term “recognized stock exchange” also means:–any of the stock exchanges in the Economic European Area, in addition to the stock exchanges in the member states of the European Union; and–the NASDAQ System and any stock exchange in the United States of America which is registered with the U.S. Securities and Exchange Commission as a national securities exchange under the U.S. Securities Exchange Act of 1934.
