Introduction The response of the Ethiopian federal government to the economic impact of COVID-19 on businesses has so far been to relax tax burden through Tax Relief Directive No. 64/2012. However, tax relief is beneficial only if a business makes income which currently is much harder as the pandemic is disrupting the performance of privet contracts. Businesses all over the country are experiencing reduced demand, late payments, depressed revenue and overall disruption in supply chine. Similarly, all members of the public with privet contracts i.e.…

A post on American Bar Association’s (ABA) website and a comment by a colleague prompted me to write this. Let me begin by posing a question: can a pandemic be considered as a force majeure? The importance of this post may be revealed later as the economy opens up and creditors require debtors to perform their obligation, repudiate an agreement or hold debtors liable for failure. Covid-19 is shaking the world- all 6 continents are being put to the test- who expected life to be…