Blog Posts (396)

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ABSTRACT Globalization and economic growth have driven the level of inter-company transactions to new heights. It’s estimated that more than 2/3 of all business transactions worldwide take place within groups. In particular, developing countries are observing immense growth in intra-group transactions due to the fact that their economies are still in the process of opening up and attracting large amounts of FDI. So, it’s of immense importance to halt challenges posed to both national & world economies through controlled transactions. In this article, I…
መግቢያ አንድ ግብር ከፋይ በንግድ እንቅስቃሴው ያመነበትን ወስኖ ያቀረበውን የሂሣብ መግለጫዎችን የታክስ ባለስልጣኑ የግብር ኦዲት በመስራት ግብር ከፋዩ ሊከፍል የሚገባውን ግብር ይወስናል፡፡ በአገራችን የግብር አወሳሰን ዘዴዎች ሁለት ናቸው፡፡ እነዚህም በሂሳብ መዝገብ ወይም በግምት መሠረት ናቸው፡፡ ግብር ከፋዩ ለግብር አወሳሰን ያቀረበው የሂሳብ መዝገብ ሰነዶች ከተጣራ /ከተመረመረ/ በኋላ በመዝገቡ መሠረት ሊከፈል የሚገባው ግብር የሚወሰን ሲሆን፤ በሌላ በኩል የታክስ ባለሥልጣኑ ግብር ከፋዩ ሊከፍል የሚገባውን ግብር በግምት ሊወስን ይችላል፡፡ በግምት የሚወሰን ግብር በሦስት አይነት ዘዴዎች የሚከናወን ሲሆን እነዚህም፤ 1. የእለት/ቀን/ ገቢን በመገመት የሚወሰን፤ 2. በመረጃ መሠረት የሚወሰን እና 3.…
1. አጭር መግቢያ ባሳለፍነው ዓመት ኢትዮጵያ ላለፉት ስድስት አስር አመታት ስትጠቀምበት የነበረውን የንግድ ሕግ በማሻሻል በአዲሱ የንግድ ሕግ አዋጅ ቁጥር 1243/2013 ተክታለች፡፡ ለቀድሞ ንግድ ህግ መሻሻል የተለያዩ ምክንያቶች ቢጠቀሱም በሌላው ዓለም የተለመዱ እና ለንግዱ ማህበረሰቡ አስፈላጊ የሆኑ አዳዲስ የንግድ ማህበራትን ማካተት አንዱ እና ዋነኛው ነው፡፡ በቀድሞ የንግድ ህግ አንድ ነጋዴ ሊመሠርት የሚችለው የንግድ ማህበር ወይም ድርጅት ስድስት ዓይነት ሲሆን እነዚህም ተራ የሽርክና ማህበር (ordinary partnership)፣ የህብረት ሽርክና ማህበር (general partnership)፣ ሁለት ዓይነት ኃላፊነት ያለበት የሽርክና ማኅበር (limited Partnership)፣ የእሽሙር ሽርክና ማህበር (joint venture) ፣…
Introduction Let alone in countries with less developed arbitration industries such as Ethiopia, pathological arbitration clauses are common in countries like the Switzerland, UK, Singapore, and France as well. As stated here, “[a]t least 30 percent of cases have a threshold dispute over arbitrability due to poor drafting of the arbitration clause”. But how courts treat these defective arbitration clauses is different from jurisdiction to jurisdiction. Although it depends on the type and effect of the defect, some courts make the arbitration clause work despite…
በአሁን ሰዓት በሀገራችን ኢትዮጵያ ሁለት የከተማ አስተዳደሮች ማለትም የአዲስ አበባ እና የድሬዳዋ ከተማ አስተዳደሮች ይገኛሉ፡፡ እነዚህም የከተማ አስተዳደሮች ህጋዊ ጥንስሳቸው የአዲስ አበባ ከተማ ህገ-መንግስታዊ መሰረት ያለው ሲሆን የድሬዳዋ ከተማ ደግሞ የቻርተር መሰረት ያለው ነው፡፡ በዚህም መሰረት በኢፌዲሪ ህገ-መንግስት አንቀፅ 49 (1) መሰረት የፌዴራሉ መንግስት ርዕሰ ከተማ አዲስ አበባ ነው በማለት ለከተማው እውቅና ሰጥቷል፡፡ የህገ-መንግስቱ አንቀፅ 49 (2) የአዲስ አበባ ከተማ ራሱን በራሱ የማስተዳደር ሙሉ ስልጣን እንዳለውም ደንግጓል፡፡ በተመሳሳይ ሁኔታ የድሬዳዋ አስተዳደር ቻርተር አዋጅ ቁጥር 416/96 የድሬዳዋ ከተማን በማቋቋም እራሱን በራሱ እንደሚያስተዳድር ደንግጓል፡፡ ማንኛውም የከተማ አስተዳደር…
Introduction Part of the Ethiopian Government’s recent reform measure aims to correct imbalances and safeguard macro-financial stability in the country, among others. As part of the requirements for macro-economic stability, the reform program provides improvements to access to finance and the development of a capital market, where securities such as shares, bonds and derivatives are bought and sold. As a result, the National Bank of Ethiopia (NBE), which is the central bank of the country, was tasked to prepare the legal framework and came up…
Introduction Save the constitutions of Oromia and Tigray, the remaining seven sub-national constitutions were adopted after the promulgation of the federal constitution. Accordingly, the first SNNPR constitution was adopted in 1995 as per the authorization it gets from Art 50(5) and Art 52(2) (b) of the federal constitution. This constitution was active until it was finally replaced by the revised SNPPR constitution of 2001. As it holds true for other regional constitutions, the revision was the need to constitutional zed principles of separation of power,…
መግቢያ የኢትዮጵያ የውርስ ሕግ ኑዛዜ ማለት ምን ማለት እንደሆነ የሰጠው ትርጉም ባይኖርም አንድ ኑዛዜ ህጋዊ ውጤት እንዲኖረው ማሟላት የሚገባቸውን መስፈርቶች ምን ምን እንደሆኑ በዝርዝር የሚያስቀምጡ የሕግ ድንጋጌዎችን ከፍትሐብሔር ህግ ቁጥር 857 እስከ 908 ተደንግጎ እናገኘዋለን፡፡ በዚህ ጽሁፍ ኑዛዜ በምን አግባብ ቢደረግ በሕግ ዘንድ ውጤት ይኖረዋል፤በውርስ ሕጋችን ላይ የተቀመጡት የኑዛዜ አደራረግ ስርዓቶች አስገዳጅነታቸው እስከምን ድርስ እንደሆነና ኑዛዜ በፍርድ ቤት ቢጸድቅ ሊያስገኝ የሚችለው ውጤትና ባለመጽደቁ የሚያመጣው ተጽእኖ ምን እንደሆነ ከውርስ ሕግ እና አስገጋጅ ከሆኑ የፌዴራል ጠቅላይ ፍርድ ቤት የሰበር ውሳኔዎች አንጻር በአጭሩ ዳሰሳ ለማድርግ ተሞክሯል፡፡ ለኑዛዜ ዋጋ…
Abstract A minimum wage is the lowest wage that employers may legally pay to workers. The purpose of minimum wages is to protect workers against unduly low pay and they are essentially labour market interventions used by governments either as instruments of political macroeconomics or as social tools. Governments introducing minimum wage policy and legislations basically aim to protect low-income workers through the introduction of minimum wages based on country specific factors. In case of Ethiopia the new labour proclamation which is entered into…
Introduction The federal court proclamation no 25/96 its amendment’s which has been in forced for many years is repealed and replaced by proclamation number 1234/2021 as the federal courts' proclamation. When we see in view of the existing proclamation the new law introduced new elements. In these short notes, we will briefly explore the new features of the proclamation and the reason behind the improvements of the proclamation to its current content. Defining fundamental error of law Although the existing proclamation states that the fundamental…
Introduction Before the enactment of movable property security right proclamation, Ethiopian movable security right law is ultimately unsatisfactory because it is fragmented, and contained in four different pieces of legislation: The Civil and Commercial Codes, the Business Mortgage Proclamation, the Proclamation to Provide for a Warehouse Receipts System (Warehouse Receipts Proclamation), and the Capital Goods Leasing Business Proclamation. Under this system, security rights in many movable assets are not registered. Although some security rights are registered, this is far from uniform, as there are different…
Before the enactments of the Federal Administrative Procedure Proclamation, there is a gap in the Ethiopian legal regime due to the absence of administrative procedure law. This is a neglected subject both by the legal academia and practitioners. It is very difficult and challenges to talk about the history of administrative law in Ethiopia. Administrative law is still not well developed, and it is an area of law characterized by the lack of legislative reform. It is also a subject in which too little attention…
መግቢያ የዚህ ጽሑፍ ዋና ዓላማ ያለደረሰኝ ግብይት የማከናወን ወንጀል ላይ መሠረታዊ የሆነ መረዳት እንዲኖር ማድረግ እና ያለደረሰኝ ግብይት ከማከናወን ወንጀል ጋር በተያያዘ እየቀረቡ ያሉ አንዳንድ ማብራሪያዎች (commentaries) ላይ የሚስተዋሉትን ግድፈቶች ማቃናት አስፈላጊ ሆኖ በመገኘቱ ነው፡፡ ያለደሰኝ ግብይት ወንጀል የኢትዮጵያ የታክስ ሕግ ወንጀል አካል ሆኖ የተደነገገው በ2001 ዓ.ም ሲሆን ይህም በአዋጅ 609/2001 አንቀጽ 50 (ሐ) እና 50 (መ) 2 መሠረት ነው፡፡ ምንም እንኳ ጥቂት ለውጥ ቢደረግባቸውም እነዚህ አንቀፆች በታክስ አስተዳደር አዋጅ 983/2008 አንቀጽ 120/1 እና 131(1)(ለ) ላይ ከተደነገገውና ያለደረሰኝ ግብይትን የወንጀል ተግባር አድርጎ ከሚደነግጉት አንቀፆች ጋር…