S.L. 123.184 Art. 88 [S.L.

The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. 123.184 ETHIOPIA)

Article 6

INCOME FROM IMMOVABLE PROPERTY