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Ethiopia introduced a new Commercial Code in March 2021, replacing the Commercial Code of the Empire of Ethiopia Proclamation No. 166/1960 (the repealed Commercial Code) that governed business operation since 1960. There were many factors that necessitated the revision of the repealed Commercial Code including the demand for responsible corporate management. In Ethiopia, the emergence of publicly held share companies and the rise in the number of shareholders demand to give due emphasis to corporate management. The 1960 Ethiopian Commercial Code failed to provide an adequate legislative response to complex governance issues of the day. Consequently, the Federal government of Ethiopia introduced wide-ranging legal reforms as part of the economic liberalization and modernization. However, the lack of up-to-date legal research and expert commentaries has remained a major challenge to adapt for practice and for the judicial sector. This paper aims to uncover changes under the new Commercial Code of the Federal Democratic Republic of Ethiopia Proclamation No. 1243/2021 (the FDRE Commercial Code) concerning the composition, role, and accountability of the board of directors.

The translation and publication of the Federal Administrative Procedure Proclamation was done by the Ethiopian Lawyers Association in partnership with USAID’s Feteh (Justice) Activity in Ethiopia as part of their efforts to build on the capacity of civil society organizations that are involved in governance and judicial reform efforts. Special thanks goes to the Ethiopian Lawyers Association. 

The translation and publication of the Federal Administrative Procedure Proclamation was done by the Ethiopian Lawyers Association in partnership with USAID’s Feteh (Justice) Activity in Ethiopia as part of their efforts to build on the capacity of civil society organizations that are involved in governance and judicial reform efforts. Special thanks goes to the Ethiopian Lawyers Association. 

The translation and publication of the Federal Administrative Procedure Proclamation was done by the Ethiopian Lawyers Association in partnership with USAID’s Feteh (Justice) Activity in Ethiopia as part of their efforts to build on the capacity of civil society organizations that are involved in governance and judicial reform efforts. Special thanks goes to the Ethiopian Lawyers Association. 

The translation and publication of the Federal Administrative Procedure Proclamation was done by the Ethiopian Lawyers Association in partnership with USAID’s Feteh (Justice) Activity in Ethiopia as part of their efforts to build on the capacity of civil society organizations that are involved in governance and judicial reform efforts. Special thanks goes to the Ethiopian Lawyers Association. 

The translation and publication of the Federal Administrative Procedure Proclamation was done by the Ethiopian Lawyers Association in partnership with USAID’s Feteh (Justice) Activity in Ethiopia as part of their efforts to build on the capacity of civil society organizations that are involved in governance and judicial reform efforts. Special thanks goes to the Ethiopian Lawyers Association. 

The translation and publication of the Federal Administrative Procedure Proclamation was done by the Ethiopian Lawyers Association in partnership with USAID’s Feteh (Justice) Activity in Ethiopia as part of their efforts to build on the capacity of civil society organizations that are involved in governance and judicial reform efforts. Special thanks goes to the Ethiopian Lawyers Association. 

Traditional dresses are highly dignified among Ethiopians. It is very common to beautify traditional dresses with handwoven embroidery designs, locally referred to as Tibeb. Ethiopians wear traditional dresses decorated with handwoven Tibeb patterns also at important occasions such as religious ceremonies, wedding programs, funerals, public festivals and other cultural events.

The market for traditional dresses with Tibeb patterns is so competitive that weavers always need to create new and aesthetically pleasing designs. Although the basics are learned from ancestors, weaving Tibeb patterns requires special skill and creative talent of the weavers.

Recently, exploitation of Ethiopian traditional dresses decorated with handwoven Tibeb patterns for commercial purposes by foreigners is being observed. On the other hand, both the Constitution of the Federal Democratic Republic of Ethiopia and other relevant programs and laws of the country recognize that the government should extend protection for the traditional cultures of Ethiopian communities in general and creative works of citizens in particular.

Hence, the article examines whether Tibeb patterns enjoy any legal protection under Ethiopian law. Since Tibeb patterns can be regarded as works of applied art, the article specifically looks into the country’s copyright regime to check if such regime can protect Tibeb patterns. The article contends that the existing copyright system cannot protect Tibeb patterns. At the same time, since Tibeb patterns are tangible form of traditional cultural expressions, the article also looks into the country’s laws to check if they are protected as such. Now again, the article contends that traditional cultural expressions are not protected, and the same is true with Tibeb patterns.

Then, the article concludes with a recommendation that Ethiopia needs to adopt a sui generis system to protect its traditional cultural expressions and accede to the African Swakopmund Protocol aimed at protecting traditional knowledge and expressions in the continent, thereby Tibeb patterns get protection.

Keywords: Tibeb Patterns, Works of Applied Art, Traditional Cultural Expressions, Copyright, Sui Generis

Due to the need to establish a uniform system for the management of the flow of cases,

To ensure that citizens have the right to a fair trial within a reasonable period of time and to increase their confidence and satisfaction in the judiciary.

To settle cases within the allotted time, according to their assigned and individual characteristics, so that the users have equal access to the judiciary.

To ensure accountability by creating a culture and practice of efficient and effective judicial service in a timely manner by avoiding delays in justice.

The Federal Supreme Court has issued this Directive governing the flow of cases in accordance with the powers vested in it by Proclamation.

Members of parliament have ratified the Commercial Code on March 2021, marking the first time in over six decades that the Code has seen any major revisions. Revised after 62 years, the new Code allows for the legal recognition of holding companies and single-member companies, as well as allowing virtual shareholder meetings. The new Code also introduces a variety of insolvency procedures in addition to bankruptcy, including preventive restructuring proceedings and simplified reorganization proceedings. It also incorporates new clauses that provide protection for minority shareholders on corporate transparency and disclosure, improved rights, and more stringent stipulations of responsibilities on the part of corporate boards. The changes made are expected to improve the ease of doing business in the country.

You can download the official version of this code (English Version) here. 

Transfer of pricing under Ethiopian Tax Law
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 305.52 KB
 10-22-2021

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 paper, I briefly discussed the conceptual introduction of transfer pricing, arm’s length principle, transfer pricing methods recognized under OECD & UN transfer pricing guidelines, and Ethiopian tax law.  Finally, I tried to address whether Ethiopian Transfer pricing law & regulation accords or contradict with OECD & UN transfer pricing manual

WHEREAS, it is necessary to ensure better protection of users of advocacy service;  provision of high quality and well-organized advocacy service; and raising the professional standard of advocacy service is necessary to promote rule of law and the right of access to justice; 

WHEREAS, it is necessary to establish a system that is designed to advance the public interest and prevalence of justice; a joint administration that balances the respective roles of the government and practitioners in order to ensure advocacy services provided with professional independence;

WHEREAS, it is necessary to lay down a system that directs and governs law firms which provide uninterrupted and institutionally guaranteed advocacy service to users of advocacy service;

WHEREAS, it is necessary to establish a system whereby advocates undergo continuing professional training intended to keep them well informed of the latest developments in the form of new laws, legal concepts, and relevant local and international practices;

WHEREAS, it is necessary to establish a system whereby advocates can, individually as well as through their own associations, ensure their rights and interests are respected, and advance their knowledge, expertise and professional standards;

WHEREAS, it is necessary to establish a mechanism by which complaints arising out of the administration of advocacy services are fairly entertained;

NOW, THEREFORE, in accordance with Article 55(1) of the Constitution of the Federal Democratic Republic of Ethiopia, it is hereby Proclaimed as follows:

WHEREAS, the establishment of Alternative Dispute Resolution and Conciliation helps to complement the right to justice and, in particular, contribute to the resolution of investment and commercial related disputes and to the development of the sector;

WHEREAS, arbitration and conciliation help in rendering efficient decision by reducing the cost of the contracting parties, protecting confidentiality, allowing the participation of experts and the use of simple procedure which provides freedom to contracting parties;

WHEREAS, it is necessary to provide for a general framework for the identification of arbitrable cases, management of arbitration proceedings and execution of decision by taking into account the objective condition prevailing in the country;

WHEREAS, the Proclamation helps in implementing international treaties acceded and ratified by Ethiopia;

WHEREAS, it has become necessary to amend the laws in force by taking into account the international practices and principles related to arbitration and conciliation;

NOW, THEREFORE, in accordance with Article 55(1) of the Constitution of the Federal Democratic Republic of Ethiopia, it is hereby proclaimed as follows:

Proclamation No. 1234-2013 - Federal Courts Proclamation
 1437 Downloads
 1.45 MB
 09-20-2021

WHEREAS, in the Federal Democratic Republic of Ethiopia Constitution, judicial power is vested in both the Federal and the Regional courts;

WHEREAS, the Constitution stipulates that everyone has a right to bring justiciable matter to obtain a decision or judgment from, a court of law; irreplaceable;

WHEREAS, it is necessary to establish a system in which Federal Courts play an inimitable role in enforcing the rules of law and, protection of human and democratic rights;

WHEREAS, it is necessary to ensure that Federal Courts do provide effective, efficient, accountable and predictable service in accordance with judicial independence mentioned in the provision of the Constitution;

WHEREAS, establishing a legislative framework under which courts would have full autonomy to manage their own budget, recruit and assign their non-judicial personnel, and administer themselves is essential for a strong judiciary;

WHEREAS, the frequent amendment of the Federal Courts Proclamation No. 25/1996 makes inconvenience to work and necessary of having an amended Proclamation;

NOW THEREFORE, in accordance to the Article 55 Sub-Article (1) of the Constitution of the Federal Democratic Republic of Ethiopia, it is hereby proclaimed as follows.

 

Here is the Amharic and English version of the convention. ሕገ ወጥ የሰው ንግድንና ሌሎች ሰዎችን ለዝሙት አዳሪነት በማሰማራት የመጠቀምን ተግባር ለመከልከል የተደረገ ስምምነት

Whereas prostitution and the accompanying evil of the traffic in persons for the purpose of prostitution are incompatible with the dignity and worth of the human person and endanger the welfare of the individual, the family and the community,

Whereas, with respect to the suppression of the traffic in women and children, the following international instruments are in force:

(1) International Agreement of 18 May 1904 for the Suppression of the White Slave Traffic, as amended by the Protocol approved by the General Assembly of the United Nations on 3 December 1948,

(2) International Convention of 4 May 1910 for the Suppression of the White Slave Traffic, as amended by the above-mentioned Protocol,

(3) International Convention of 30 September 1921 for the Suppression of the Traffic in Women and Children, as amended by the Protocol approved by the General Assembly of the United Nations on 20 October 1947,

(4) International Convention of 11 October 1933 for the Suppression of the Traffic in Women of Full Age, as amended by the aforesaid Protocol,

Whereas the League of Nations in 1937 prepared a draft Convention extending the scope of the abovementioned instruments, and

Whereas developments since 1937 make feasible the conclusion of a convention consolidating the above-mentioned instruments and embodying the substance of the 1937 draft Convention as well as desirable alterations therein:

New Labour Proclamation - Proclamation No. 1156/2019
 2793 Downloads
 2.56 MB
 09-02-2021

WHEREAS, it has been found necessary to lay down a working system that guarantees the rights of workers and employers to freely establish their respective associations and to engage, through their duly authorized representatives, in social dialogue and collective bargaining, as well as to draw up procedures for the expeditious settlement of labor disputes, which arise between them;


WHEREAS, there is a need to create a favorable environment for investment and achievement of national economic goals without scarifying fundamental workplace rights by laying down well-considered labour administration; and determine the duties and responsibilities of governmental organs entrusted with the power to monitor labor conditions; occupational health and safety; and environmental protection together with bilateral and tripartite social dialogue mechanisms, political, economic and social policies of the Country;


WHEREAS it has been found necessary to reformulate the existing labour law with a view to attaining the aforementioned objectives and in accordance with the and in conformity with the international conventions and other legal commitments to which Ethiopia is a party;


NOW, THEREFORE, in accordance with Article 55 (1) and (3) of the Constitution of the Federal Democratic Republic of Ethiopia, it is hereby proclaimed as follows:

Members of parliament have ratified the Commercial Code on March 2021, marking the first time in over six decades that the Code has seen any major revisions. Revised after 62 years, the new Code allows for the legal recognition of holding companies and single-member companies, as well as allowing virtual shareholder meetings. The new Code also introduces a variety of insolvency procedures in addition to bankruptcy, including preventive restructuring proceedings and simplified reorganization proceedings. It also incorporates new clauses that provide protection for minority shareholders on corporate transparency and disclosure, improved rights, and more stringent stipulations of responsibilities on the part of corporate boards. The changes made are expected to improve the ease of doing business in the country.

You can download the official version of this code (Amharic Version) here. 

 

This commentary is written by George Krzeczunowicz in 1970 and consists entirely in a ‘By article’ commentary. This is a great source in understanding the basic articles of tort laws of Ethiopia. Enjoy reading!