Sidewalks in Addis, the visually impaired, and human rights


Walking in Addis Ababa is not safe for people with disabilities because the infrastructure is not constructed considering their needs. For example, it is very common to see uncovered drainage line holes which are usually found on the sidewalks and have caused accidents to many. The visually impaired are especially vulnerable to accidents since, in addition to the drainage line holes being left open, the tactile sidewalks which are meant to guide them usually lead directly to the holes.

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Exploring the Protection for Tibeb Patterns under Ethiopian Law: Are Tibeb Patterns Works of Applied Art or Traditional Cultural Expressions?




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.

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Transfer pricing under Ethiopian Tax Law: Conceptual introduction & comparative analyses





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የቀን ገቢ ግምት መመሪያ ቁጥር 123/2009 በማስፈጸም ረገድ የሚታዩ ችግሮችና የመፍትሔ ሐሳብ



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፤

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ባለአንድ አባል ኃላፊነቱ የተወሰነ የግል ማህበር እና ኃላፊነቱ የተወሰነ የሽርክና ማህበር በአዲሱ የንግድ ሕግ አዋጅ ቁጥር 1243/2013


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) ፣ የአክሲዮን ማህበር (share compary) እና ኃላፊነቱ የተወሰነ የግል (private limited company) ማህበር ናቸው፡፡   

በአዲሱ የንግድ ሕግ ባለ አንድ አባል ኃላፊነቱ የተወሰነ የግል ማህበር (One person private limited Company) እና ኃላፊነቱ የተወሰነ የሽርክና ማህበር (Limited Liability Partnership) አዲስ የተጨመሩ ማህበራት ሲሆኑ ተራ የሽርክና ማህበር ደግሞ ከአማራጭ ማህበርነት ተቀንሷል፡፡ የዚህ አጭር ፅሁፍ ዓላማ አዳዲስ የተጨመሩትን እንግዳ የንግድ ማህበራት በመመርመር ማስተዋወቅ ነው፡፡

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Ethiopian Courts’ Stance on Pathological Arbitration Clauses




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”.


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የከተማ አስተዳደር ፍርድ ቤቶች ስልጣን ከአዲሱ የፌዴራል ፍርድ ቤቶች አዋጅ አንፃር


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 እራሱን በራሱ ሲያስተዳድር በህግ አግባብ የተቋቋሙ ሶስቱ የመንግስት አካላት ማለትም ህግ አውጪ፣ ህግ አስፈፃሚና ህግ ተርጓሚ አካላት ይኖራቸዋል፡፡ በዚህም አግባብ የአዲስ አበባ ከተማ አስተዳደር በቻርተር አዋጅ ቁጥር 361/95 እንዲሁም የድሬዳዋ ከተማ አስተዳደር በቻርተር አዋጅ ቁጥር 416/96 መሰረት የራሳቸውን የከተማ ፍርድ ቤቶች አቋቋመው በስራ ላይ ይገኛሉ፡፡ የከተማ አስተዳደር ፍርድ ቤቶች ማለት የአዲስ አበባና የድሬዳዋ ከተማ አስተዳደር ፍርድ ቤቶች ማለት እንደሆነ አዋጅ ቁጥር 1234/2013 አንቀፅ 2 (10) በግልፅ አመላክቷል፡፡

እነዚህ የከተማ ፍርድ ቤቶች የፌዴራል ፍርድ ቤቶች አዋጅ ቁጥር 1234/2013 በስራ ላይ ሲውል ስልጣንና ሀላፊነታቸውን በማሻሻል ብቅ ብሏል፡፡ እነዚህ የከተማ ፍርድ ቤቶች ምን አይነት አዲስ ስልጣን ተጨመረላቸው?፣ በፍትሐብሄር እና በወንጀል ጉዳዮች ስልጣናቸው እስከምን ድረስ ነው? እና በተጨመረላቸው ስልጣን ምክንያት የስራ ጫና ሊኖር ስለሚችል ምን አይነት ዝግጅት ማድረግና በህዝብና በተገልጋዩ ማህበረሰብ አመኔታ ያላቸው ፍርድ ቤቶች ለመሆን ምን ማድረግ ይጠበቅባቸዋል የሚሉትን እንደሚከተለው በአጭሩ እንዳስሳለን፡፡ መልካም ንባብ፡፡


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What You Should Know About the Establishment of a Capital Market in Ethiopia



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 with a draft capital markets proclamation, which was later approved and enacted by the Federal Parliament in its regular session held on June 10, 2021, as Proclamation No. 1248/2021. Consequently, actions are being taken by the government to operationalize the Ethiopian Capital Market Authority by the end of 2021 and finally the Ethiopian Securities Exchange through public-private partnership arrangements in 2022.

Historical Reference

As share companies started to flourish in Ethiopia in the 1960s, shares were being traded by the NBE. Later on, the Addis Ababa Share Dealing Group was established to trade shares and government bonds in 1965. The Group started with the listing of 15 companies and four government bonds. The number of companies listed reached 17 the next year. The Addis Ababa Bank, Ethiopia Abattoirs, Bottling Company of Ethiopia, Indo Ethiopian Textiles, HVA Ethiopia, and Tendaho Plantation were some of the traded companies. With a socialist government coming to power, led by Derg, which overthrew the imperial regime in 1974, all the traded companies were nationalized, and consequently, the stock market was shattered.

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Analysis of the unique feature of the SNNPR constitution with the FDRE constitution


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, accountability and transparency in government acts, to organize the structure and administration of state in a way that can facilitate local government, and to create a situation that eases socio-economic development in the region. At the same time, it should also be noted that there are scholars who argue that the reason for the revision of sub-national constitutions is the internal problem of EPRDF. Whatever the case, starting from the inception of a federal system in Ethiopia SNNPR adopted only two constitutions.

This article tries to analyse the unique features of the SNNPR revised constitution and compares this with the FDRE Constitution.


1. Unique features of SNNPR revised constitution

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Creating Economic opportunities for refugees: Why refugees in Ethiopia are refusing their right to work and integration?


1. The right to work of refugees

 The right to work is one of the fundamental human rights recognized by different human rights instruments. The 1948 Universal Declaration of Human Rights (UDHR) under its Article 23 declared the right to work as a fundamental human right.

For refugees, the right to work is vital for reducing vulnerability, enhancing resilience, securing dignity, and integration. The 1951 Refugee Convention and its 1967 Protocol relating to the Status of Refugees recognize the right to work of refugees including their Right to housing, education, welfare assistance and social security, Freedom of movement, ID documents and travel documents.

To implement the right to work of refugees there are Legal conditions required by refugee law and other national laws. The variety of legal conditions related to the right to work and other legal restrictions on the right to work such as work permits, restricted business sectors, an encampment of refugees, and restrictions on freedom of movement.

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