S.L. 123.184 · Double Taxation Relief (Taxes On Income) (S.L. 123.184)
S.L. 123.184 Art. 33
The existing taxes to which the Convention shall apply are in particular:
(a) in the case of Malta:
the income tax;
(hereinafter referred to as "Malta tax");
(b) in the case of Ethiopia:
(i) the tax on income and profit; and
(ii) the tax on income from mining, petroleum and agricultural activities;
(hereinafter referred to as "Ethiopian tax").