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Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/3019

Title: THE LAW OF CORPORATE TAXATION IN ETHIOPIA
Authors: BERHANE, G/MARIAM
Advisors: PROFESSOR TILAHUN TESHOME
Copyright: Jan-2010
Date Added: 11-May-2012
Publisher: AAU
Abstract: The taxation of business organizations generally falls into two basic models-“Corporate” taxation and “Partnership” taxation. Corporate taxation typically imposes a tax on the income of certain types of business organizations and also taxes the profits distributed to the holders of the ownership interests. The partnership taxation model, on the other hand, taxes the income derived by the organization directly to the owners whether or not distributed. This Paper assesses the treatment of corporate taxation in the Ethiopian tax law and argues that the corporate tax issues are not properly addressed in a manner that attracts corporate business investment.
URI: http://hdl.handle.net/123456789/3019
Appears in:Thesis - Law

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