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 many. The visually impaired are especially vulnerable to accidents since, in addition to the drainage line holes being left open, the tactile sidewalks that are meant to guide them usually lead directly to the holes.

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.

Globalization and economic growth have driven inter-company transactions to new heights. It’s estimated that more than 2/3 of all business transactions worldwide occur within groups. In particular, developing countries are observing immense growth in intra-group transactions because 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 briefly discussed the conceptual introduction of transfer pricing, the arm’s length principle, transfer pricing methods recognized under OECD & UN transfer pricing guidelines, and Ethiopian tax law. Finally, I tried to address whether the Ethiopian Transfer pricing law & regulation accords or contradicts with OECD & UN transfer pricing manual.

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፡፡

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 company) እና ኃላፊነቱ የተወሰነ የግል (private limited company) ማህበር ናቸው፡፡   

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”.

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፡፡

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.

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.

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.