the arrangements specified in the Agreement set out in Part 1 of the Schedule to this Order and in the Protocol set out in Part 2 of that Schedule have been made with the Government of the Federal Democratic Republic of Ethiopia;

the arrangements have been made with a view to affording relief from double taxation in relation to income tax, corporation tax, capital gains tax and taxes of a similar character imposed by the laws of the Federal Democratic Republic of Ethiopia and for the purposes of assisting international tax enforcement; and

it is expedient that the arrangements should have effect.