The main focus of the study was to analyze presumptive taxation in Oromia Regional Administration law and practice in Ambo Town. The study sought to find out challenges of Category “C” taxpayers or small business ...

Letter of Credit is an indispensable document in the international sale of goods. International sale of goods probably may be very cumbersome without this vital document. This article tries to critically analyze the ...

In arbitration, it is not parties’ contractual agreement that will determine what subject matter can be arbitrated; rather law of seat of arbitration of states that determines what subject matter parties can submit to ...

An increasing number of Ethiopian technology businesses have issued stock that precludes investors from voting on company decisions. However, whether nonvoting stock is a blessing or a curse is a basic point of contention ...

Capital maintenance rules is the guidelines governing how a company maintains its capital base. It is rules that restrict the freedom of the company controller to move assets out of the company for the benefit of shareholder ...

The purpose of this study is to assess the challenges of implementing the Transfer Pricing Regulation under the Ethiopian Tax Law Regime. Hence, due consideration has been given to the new Transfer Pricing rule in ...

Unfair trade competition has a number of effects on consumer and government. Unfair trade practice like dishonest trade practice, an act that misleads the consumers/business communities and those acts which endangers the ...